Jewish Family & Children's Service of Southern Arizona, Inc.

ALN Number and Title: 21.027 Coronavirus State and Local Fiscal Recovery Funds Federal Agency: U.S. Department of Treasury Federal Award Number: VOCA-2024-JFSAZ-00166 Grant period: October 1, 2023 - September 30, 2024 Criteria: Matching - Internal controls should be operating as designed to ensure the Organization has documented evidence that matching amounts reported were reviewed for accuracy prior to submission to funding agency. Condition: Controls over matching were not operating as designed. Cause: Transition in accounting department. Effect: The Organization does not have adequate documentation evidencing review of amounts reported to funding agency. Context: A sample of 4 monthly reports for matching tested from a population of 12 for the period October 1, 2023 through September 30, 2024. The test found one matching report did not have evidence of supervisor review. Questioned costs: No known or likely questioned costs over $25,000. Repeat finding: No Recommendation: We recommend the Organization adhere to its internal control policies and procedures. Views of responsible officials of the auditee: Management reviewed their internal control policies and procedures and made changes to accounting operations to resolve this issue going forward.

ALN Number and Title: 93.576 Refugee and Entrant Assistance Discretionary Grants Federal Agency: U.S. Department of Health and Human Services Federal Award Number: 9OZZ0013-01-01 (Direct award) Grant period: October 1, 2023 - September 30, 2024 Criteria: Procurement - Non-profit entities must follow the procurement standards set out at 2 CFR part 200. Condition: Lack of documentation of the history of procurement including the rationale for the method of procurement and the Organization's procedures for verifying that an entity with which it plans to enter into a covered transaction is not debarred, suspended, or otherwise excluded. In addition, the conflict of interest policy was inadvertently removed from the procurement policy when the financial policies manual was updated in June 2024. Cause: Staff did not follow policies. Effect: The Organization does not have adequate documentation to support rational for procurement method. In addition, procurement policy related to conflicts of interest is not documented. Context: A sample of 2 disbursements totaling $26,400 tested from a population of 8 transactions over the micro purchase threshold totaling $109,557 for the period October 1, 2023 through September 30, 2024. Questioned costs: No known or likely questioned costs over $25,000. Repeat finding: No. Recommendation: We recommend the Organization adhere to its policy for documenting procurement and update its financial policies manual to include required conflict of interest policy in accordance with 2 CFR part 200. Views of responsible officials of the auditee: Management is reviewing all finance policies and procedures as the Organization moves forward with creating a revised Finance Policies Manual. Management has taken the step of moving the Conflict-of-Interest policy to the current Finance Policies Manual. Management will train all staff on the proper policies for documenting procurement.

ALN Number and Title: Crime Victim Assistance - ALN 16.575 Federal Agency: U.S. Department of Justice Federal Award Number: VOCA-2021-JFSAZ-00052 Grant period: Year ended September 30, 2023 Criteria: Cash disbursements - Costs billed to Federal Awards should be allowable per award guidelines. Condition: Unallowable costs based on terms of grant agreement were billed to federal awards. Cause: Clerical errors due to limited resources. Effect: The Organization does not have adequate documentation to support costs charged to the grant. Context: A sample of 10 cash disbursements totaling $13,010 was tested from a population of 98 totaling $38,709 for the period October 1, 2022 through September 30, 2023. The test found unallowable costs totaling $1,117. Questioned costs: No known or likely questioned costs over $25,000. Repeat finding: No Recommendation: We recommend the Organization enhance review policies and procedures Views of responsible officials of the auditee: Management has added another layer of federal award invoice approval prior to the monthly submission for reimbursement.