Finding Text
Reference Number: 2023-005 Federal Financial Reports (FFR) Review and Approval
Federal Agency: U.S. Department of Justice
Federal Program: OVW Technical Assistance Initiative – ALN 16.526
Compliance
Requirement: Reporting
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria: FFRs should be reviewed and approved by a second individual before submission to the federal agencies.
Statement of
Condition: The Organization currently does not have processes and controls that require a second party review of the FFRs before submission.
Statement of Cause: Management has not developed internal controls processes that require a second party review and approval of FFRs filed with federal agencies.
Possible Asserted
Effect: Possible incorrect or incomplete information on use of funds received and expended included on FFRs submitted to federal agencies.
Questioned Costs: None
Context: This is the first year the Organization was required to have a Single Audit and policies and procedures related to federal funds have not been evaluated previously.
Repeat Finding: N/A
Recommendation: Management should develop internal control processes that require a second party review and approval of FFR filings before submission.
View of Responsible
Officials and Planned
Corrective Actions: The Executive Director will review all federal reports being submitted to the government system (SAM). This will include a review of expenses being reported.