FAC Explorer

Finding 7153 (2023-001)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2023
Accepted
2024-01-03
Audit: 9212
Organization: Committee Against Domestic Abuse, Inc. (MN)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The Organization failed to document required approvals for pay rate changes by the executive director in 2023.
  • Impacted Requirements: Compliance with internal controls over payroll as mandated by federal guidelines.
  • Recommended Follow-Up: Review and improve processes to ensure all pay rate changes receive proper executive approval.

Finding Text

2023 – 001: Activities Allowed and Unallowed Federal Agency: U.S. Department of Justice Federal Program Name: Crime Victim Services Assistance Listing Number: 16.575 Pass-Through Agency: Minnesota Department of Public Safety Office of Justice Programs Pass-Through Number(s): A-CVS-2020-CADA-00030 Award Period: October 1, 2021 through September 30, 2023 Type of Finding:  Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: All pay rate changes require approval of the executive director or assistant executive director. Condition: The Organization did not have documentation of executive director approval on all pay rate changes in 2023. Questioned Costs: None Context: One of 40 payroll files reviewed did not have documented approval of pay rate change by the executive director. Cause: Administrative oversight of obtaining required signatures. Effect: Payroll costs charged to the grant may not be compliant with Uniform Guidance. Repeat Finding: No Recommendation: We recommend the Organization review their processes for ensuring they are following their policy that all pay rate changes are approved by the Executive Director. Views of Responsible Officials: There is no disagreement with the audit finding.

Corrective Action Plan

Committee Against Domestic Abuse, Inc. respectfully submits the following corrective action plan for the year ended June 30, 2023. Audit period: July 1, 2022 – June 30, 2023 The findings from the schedule of findings and questioned costs are discussed below. The findings are numbered consistently with the numbers assigned in the schedule. FINDINGS—FINANCIAL STATEMENT AUDIT 2023-001 Crime Victim Services – Assistance Listing No. 16.575 Recommendation: We recommend the Organization review their processes for ensuring they are following their policy that all pay rate changes are approved by the Executive Director. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The undocumented approval noted in the audit was subsequently approved by the Executive Director. The Organization will add a further review when processing pay rate changes to ensure approval has been documented. Name(s) of the contact person(s) responsible for corrective action: Jason Mack, Executive Director and Brad Guss, Finance Manager Planned completion date for corrective action plan: Completed November 2023 FINDINGS—FEDERAL AWARD PROGRAMS AUDITS Department of Justice 2023-001 Crime Victim Services – Assistance Listing No. 16.575 Recommendation: We recommend the Organization review their processes for ensuring they are following their policy that all pay rate changes are approved by the Executive Director. Explanation of disagreement with audit finding: There is no disagreement with the audit finding. Action taken in response to finding: The undocumented approval noted in the audit was subsequently approved by the Executive Director. The Organization will add a further review when processing pay rate changes to ensure approval has been documented. Name(s) of the contact person(s) responsible for corrective action: Jason Mack, Executive Director and Brad Guss, Finance Manager Planned completion date for corrective action plan: Completed November 2023 If there are any questions regarding this plan, please call Jason Mack at 507-625-8688 Ext.111

Categories

Internal Control / Segregation of Duties Significant Deficiency

Other Findings in this Audit

  • 583595 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
16.575 Crime Victim Assistance $864,868
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $87,961
21.027 Coronavirus State and Local Fiscal Recovery Funds $66,644
16.589 Rural Domestic Violence, Dating Violence, Sexual Assault, and Stalking Assistance Program $19,386
10.569 Emergency Food Assistance Program (food Commodities) $722