Finding 6439 (2022-003)

Material Weakness

Requirement

Questioned Costs

Year

2022

Accepted

2023-12-22

Audit: 8377

Organization: Every Woman's Place (MI)

Auditor: Clark Schaefer Hackett

AI Summary

Core Issue: The Organization failed to establish effective internal controls for timely reporting of program results.
Impacted Requirements: Noncompliance with 2 CFR 200 and grant agreement mandates for quarterly performance reporting.
Recommended Follow-Up: Implement a robust internal control system to ensure timely submission of reports.

Finding Text

2022-003 Reporting U.S. Department of Justice – Crime Victim Assistance – ALN 16.575 Criteria: 2 CFR 200 requires that internal controls over compliance exist to ensure that the Organization complies with the requirements for reporting of program results. The grant agreement with MDHHS requires quarterly performance reporting to be completed 15 days after each quarter. Condition: The Organization did not have an effective internal control system in place in regard to internal controls over compliance for reporting timely. Five of six reports tested were not submitted timely for Crime Victim Assistance. Effect of Condition: The lack of internal controls could lead to a misstatement of financial and program reports and resulted in noncompliance. Cause of Condition: The Organization did not implement an internal control process over timely reporting. Recommendation: The Organization should implement an internal control system that includes the timely submission of reports.

Corrective Action Plan

Recommendation: The Organization should implement an internal control system that includes the timely submission of reports. Action Taken: EWP will implement an internal control system that includes the timely submission of reports. Executive leadership transition in January 2023 has led to recovery of reporting requirements, deadlines, and submission dates. Reporting requirements have been communicated with the new agency leadership team and assigned accordingly. Re-distribution of workload has also had a positive impact on meeting reporting deadlines. Information will be captured in a shared agency spreadsheet to ensure future sustainability. Responsible Person and Anticipated Completion Date: Executive Director, March 2024.

Other Findings in this Audit

6440 2022-004

Material Weakness Repeat
6441 2022-005

Significant Deficiency Repeat
582881 2022-003

Material Weakness
582882 2022-004

Material Weakness Repeat
582883 2022-005

Significant Deficiency Repeat

Programs in Audit

ALN	Program Name	Expenditures
16.575	Crime Victim Assistance	$618,896
14.231	Emergency Solutions Grant Program	$320,460
93.558	Temporary Assistance for Needy Families	$295,064
93.671	Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services	$40,798
97.024	Emergency Food and Shelter National Board Program	$23,000