Audit of the Office of Justice Programs Victim Assistance Funds Subawarded by the California Governor's Office of Emergency Services to Building Futures with Women and Children, San Leandro, California

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Posted Date

June 11, 2025

Report Number

25-060

Component

Office of Justice Programs

External Entity

Building Futures with Women and Children

Location

San Leandro, CA
United States

Report Type

Audit

Questioned Costs

$41,375

Number of Recommendations

Open Recommendations from this Report

Recommendation 1

Resolved

Office of Justice Programs

Ensure that Building Futures establishes policies and procedures to ensure the accuracy and appropriateness of its reported performance data.

Recommendation 2

Resolved

Office of Justice Programs

Ensure that Building Futures establishes controls to allocate costs to VOCA based on a consistent and documented methodology.

Recommendation 3

Resolved

Office of Justice Programs

Ensure that the Building Futures implements controls to ensure salaries and wages expenses charged to the subaward are based on records that accurately reflect the work performed to comply with federal award requirements.

Recommendation 4

Resolved

Office of Justice Programs

$32,478

Remedy $32,478 in salaries and fringe benefits costs that were not adequately supported.

Recommendation 5

Resolved

Office of Justice Programs

$8,897

Remedy $8,897 in unsupported operating costs.

Recommendation 6

Resolved

Office of Justice Programs

$2,156

Remedy $2,156 in unallowable operating costs charged to VOCA in error.

Recommendation 7

Resolved

Office of Justice Programs

Work with Cal OES to ensure that it provides the necessary guidance for its subrecipients to report only VOCA-funded activities in PMT, prorating when appropriate.

Recommendation 8

Resolved

Office of Justice Programs

Work with Cal OES to establish procedures to verify subrecipients' VOCA performance data to ensure that it is prorated, when appropriate, to prevent duplicative reporting.

Recommendation 9

Resolved

Office of Justice Programs

Work with Cal OES to enhance its subrecipient monitoring policies and procedures to ensure subrecipients are recording or allocating expenditures by funding source, as required.

Recommendation 10

Resolved

Office of Justice Programs

Work with Cal OES to revise its subrecipient compliance assessment procedures to ensure corrective action plans are implemented in a timely manner.

Breadcrumb

Audit of the Office of Justice Programs Victim Assistance Funds Subawarded by the California Governor's Office of Emergency Services to Building Futures with Women and Children, San Leandro, California

Open Recommendations from this Report