This report provides details of an audit of the Office of Justice Programs Victim Assistance Funds Subawarded by the Iowa Department of Justice to Crisis Intervention Services, Oskaloosa, Iowa.
This audit of the Office of Justice Programs Victim Assistance Funds Subawarded by the Iowa Department of Justice to Crisis Intervention Services (CIS), Oskaloosa, Iowa, concluded that CIS used subaward funds to provide services and shelter to victims of sexual assault, homicide, and other violent crimes in Iowa. However, auditors found that CIS could improve certain areas of its subaward management, particularly performance reporting procedures and financial procedures related to accounting for federal subaward reimbursements and determining personnel allocation percentages. The audit concluded that CIS provided services to victims of crime under the programs funded by the VOCA subawards. However, auditors found that quarterly programmatic reports are prepared by a single person without a secondary review and that there are no written policies or procedures for the reporting process. The audit concluded that CIS generally established financial management controls, and auditors do not take issue with the sample of expenditures tested. However, CIS’s financial procedures did not include policies related to accounting for federal subaward reimbursements by specific funding source. CISs’ method for determining budgeted personnel allocation percentages was not documented, and CIS did not perform after-the-fact reconciliations to verify costs charged; therefore, auditors were unable to verify the accuracy of the allocations. The objective of this DOJ Office of the Inspector General audit was to review how CIS used Victims of Crime Act (VOCA) funds to assist crime victims and assess whether CIS accounted for these funds in compliance with select award requirements, terms, and conditions.