This report provides details of audit of the Office of Justice Programs Victim Assistance Funds Subawarded by the Arizona Department of Public Safety to the Jewish Family and Children's Services of Southern Arizona, Inc., Tucson, Arizona.
This audit of the Office of Justice Programs Victim Assistance Funds Subawarded by the Arizona Department of Public Safety to the Jewish Family and Children's Services (JFCS) of Southern Arizona, Inc. Tucson, Arizona, concluded that JFCS provided services to crime victims, including specialized therapy, counseling on victims’ rights and compensation, as well as referrals to other program services and community resources. The auditors also concluded that JFCS provided trauma-informed emotional support and psychotherapeutic services to crime victims. However, auditors found that JFCS could improve certain areas of its subaward management, including financial policies and procedures, and that JFCS needs to strengthen its internal controls to mitigate risks related to the calculation of fringe benefit costs and review of other costs charged to the subaward. Auditors found that JFCS had single audit findings related to Victims of Crime Act (VOCA) funds for fiscal years 2021, 2022, and 2023. The audit also found that JFCS lacked financial management controls to accurately record subaward transactions and that JFCS’s financial policies and procedures did not include certain required financial management guidance. Additionally, auditors determined that JFCS incorrectly calculated fringe benefit costs and found that Arizona DPS has not fully complied with single audit report requirements. The objective of this DOJ Office of the Inspector General audit was to review how JFCS used Victims of Crime Act (VOCA) funds to assist crime victims and assess whether it accounted for these funds in compliance with select award requirements, terms, and conditions.