SafeHaven of Tarrant County dba The Archway

Finding 2025-001: Reporting – material weakness in internal controls over compliance and compliance finding. Crime Victim Assistance ALN 16.575 Criteria: The Organization’s internal control procedures over the control environment and monitoring includes comparing the internal reports and participant data to ensure they agree to performance reports submitted to the grantor. Condition: Internal control process could not be tested and the number of participants did not agree to underlying records, which was overstated by 43 participants. Cause: Reperformance of approval process not possible, grant manager prepares report, Chief Operating Officer reviews and submits report but no audit trail supports process. Effect: Internal controls were not adequately designed and implemented to prevent or detect and correct errors. Questioned Costs: None Recommendation: In order to comply with the Uniform Guidance federal regulations, we recommend that a reconciliation take place monthly to ensure the number of participants agrees to the supporting documentation and establish more robust control procedures that are documented and re-performable. Management’s Response: See corrective action plan.

Finding 2025-003: Period of Performance – significant deficiency in internal controls over compliance and compliance finding. Continuum of Care Program – 14.267 Criteria: The Organization’s internal control over compliance is to review all expenses to ensure they are charged to the correct grant period. Condition: During period of performance testing for federal grants, for 1 of the 25 transactions, the payroll expense was charged to the wrong grant period. Cause: The control did not identify the billing error. Effect: The Organization charged the wrong grant period. Questioned Costs: None Recommendation: In order to comply with the Uniform Guidance federal regulations, we recommend a review process be updated so that expenses charged to the grant are aligned with the grant period. Management’s Response: See corrective action plan.