Audit of the Office of Justice Programs Victim Assistance Funds Subawarded by the Tennessee Department of Finance and Administration to Freed Life, Inc., Memphis, Tennessee

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.