Ensure Freed Life establishes policies and procedures to ensure the Tennessee DFA is notified of events impacting the accomplishment of subaward objectives and any related financial or budget implications.

Ensure Freed Life updates its written policies and procedures to ensure performance data reported in the Performance Measurement Tool is accurate and supporting records are maintained.

Remedy $119,924 in unsupported personnel costs for subaward 52636 and $75,759 in unsupported personnel costs for subaward 52637.

Ensure Freed Life develops and implements a system of internal controls that provides reasonable assurance that personnel charges are accurate, allowable, and properly allocated and based on records that accurately reflect the time spent on VOCA-related activities.

Ensure that prior to awarding future subawards to the Foundation, that the Foundation: (a) updates its written policies and procedures to ensure performance data reported in the Performance Measurement Tool is accurate and supporting records are maintained, and (b) institutes controls to enforce its written policies and procedures requiring the retention of time and attendance records with evidence of supervisory review and approval that detail time spent on VOCA-related activities.

Remedy $18,983 in unsupported personnel costs for subaward 41718.

Identify and track performance data points throughout the media destruction process that will allow for the FBI to better measure its backlog and the contractor's productivity and efficiency.

Establish, in accordance with FAR Subpart 46.401, backlog, productivity, and efficiency benchmarks as standards within its media destruction program as requirements for its future contracts for media destruction services.

Utilize developed data to evaluate the current facility's capacity and workforce, ensuring they are adequate to support its goal of onboarding all FBI offices and field offices.

Establish standard operating procedures and standardized training methods that help ensure consistency across the media destruction program.

Remedy $6,472 in unallowable questioned costs related to indirect costs.

Ensure that FRFF develops and implements documented procurement procedures consistent with applicable OMB Uniform Guidance and DOJ Grants Financial Guide requirements.

Ensure that FRFF implements a property management system in compliance with Uniform Guidance and DOJ Grants Financial Guide requirements and implements procedures to conduct a physical inventory of the equipment and reconcile the results with the property records at least once every 2 years.

Remedy $29,380 in unallowable questioned costs related to contract expenditures.

Remedy $11,095 in unsupported questioned costs related to salary costs.

Remedy $86,928 in unsupported questioned costs related to fringe benefit costs charged to the awards.

Ensure that Safe Horizon develops and implements written program policies and procedures for compiling and prorating performance data to ensure VOCA-funded program performance reports are supported and accurate.

Ensure that Safe Horizon establishes necessary controls and processes to separately account for federal award funds in compliance with the DOJ Grants Financial Guide and Uniform Guidance.

Ensure that Safe Horizon develops and implements written policies and procedures to ensure: (a) grant management roles and responsibilities are clearly defined for its personnel and (b) reimbursement requests are prepared appropriately.

Ensure Safe Horizon develops and implements written policies and procedures for administering VOCA-funded client assistance in accordance with VOCA Guidelines.

Work with New York OVS to develop and implement written policies and procedures in accordance with the Uniform Guidance and OVC best practices to ensure subrecipients are provided with adequate guidance for time and effort reporting.

Develop and implement clear guidance for State Administering Agencies (SAA) to help ensure SAAs provide subrecipients with the necessary federal funding information, which will ensure appropriate management of Victims of Crime Act (VOCA) funds that is compliant with the Uniform Guidance and the Department of Justice (DOJ) Grants Financial Guide.

Ensure New York OVS's subaward allocation methodology is compliant with the Uniform Guidance and the DOJ Grants Financial Guide and assess the potential systemic nature of our finding present with other SAAs.

Implement monitoring activities over the effectiveness of existing controls to ensure expenses are recorded accurately, in the correct period, and are supported by documentation. Such activities should include, at a minimum:
a.
Coordinating with the participating agencies to monitor the design and effectiveness of accrual controls. Respond to the results of such monitoring with appropriate revisions to process level activities and controls as necessary.
b.
Coordinating with the participating agencies to monitor the design and effectiveness of controls over the accuracy of cost transactions to determine whether they are assets or expenses. Respond to the results of such monitoring with appropriate revisions to process level activities and controls as necessary.

Develop new and/or enhance existing risk assessment processes to identify and respond to potential areas of increased risk in key process areas, including consideration of materiality and aggregation risk across the participating agencies and types of business events.

Provide training to individuals responsible for recording accruals on the standard processes to record reversing accruals and the documentation requirements necessary to support relevant judgments and deviations from standard methodologies. Additionally, implement a process to identify and address transactions that, when netted, do not impact the financial statements.

Identify relevant data elements that are relied upon for financial reporting activities, such as the spending object code, and implement monitoring activities to ensure such information is processed and extracted completely and accurately for purposes of financial reporting.

Design processes and controls to identify and sufficiently analyze and respond to changes in the method of calculating and presenting amounts in the financial statements and related note disclosures.

Provide sufficient resources, and/or implement consistent automated processes across participating agencies, to perform equitable sharing approval responsibilities timely.

Update and reissue its Asset Forfeiture Financial Management and Administrative Guide to more clearly define the investigative action that should be used as the seizure date for purposes of actual or constructive custody and valuation of seized property.