Remedy $51,662 in unsupported costs, which consists of $35,000 in unsupported subrecipient costs and $16,662 in unsupported supply costs.

Require Newburyport to improve its procedures for ensuring costs charged to the grants are allowable and reasonable according to federal regulations.

Develop mechanisms to ensure timely subrecipient monitoring going forward, including a plan to conduct site visits and desk reviews of subrecipients that did not receive them within required timeframes.

Enhance NCC's policies and procedures to ensure that NCC follows up on single audit findings within required timeframes and tracks subrecipient progress in implementing corrective actions.

Ensure VDSS documents its desk monitoring process to communicate to its personnel expectations regarding the: (1) nature and scope of monitoring activities, (2) required frequency of monitoring, and (3) sufficient documentation to substantiate that monitoring occurred, as well as the results.

Ensure VDSS develops and implements a compliant process for subaward reimbursement that includes subrecipient autonomy over tracking expenditures to funding sources and adequate VDSS controls for ensuring subrecipients adequately account for transactions by funding source at the time of execution.

Ensure that VDSS develops and implements guidance to assist its personnel and its subrecipients through the administration of the new process for reimbursing subrecipient CACs in compliance with the DOJ Grants Financial Guide and the Uniform Guidance.

Remedy the $91,918 in unallowable costs resulting from the incorrect percentage applied by VDSS when reimbursing the CACs.

Ensure VDSS implements controls to verify that subrecipients' time and effort charges are based on actual amounts.

Remedy the $9,065 in unsupported personnel costs.

Ensure VDSS enhances its monitoring policies and procedures to include a process for reviewing the accuracy of performance data in PMT.

Ensure VDSS develops, implements, and distributes a written proration strategy to the CACs to ensure PMT data is complete, accurate, and reflects only VOCA-funded activities.

We recommend that OJP work with Alabama DECA to ensure that One Place establishes written policies and procedures related to program operations, including the intake of sexual assault cases and performance reporting, and distribute those among relevant officials and staff.

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

[Description omitted; DOJ has determined that this recommendation contains information that is limited official use or classified.]

Ensure that New Beginnings enhances its written VOCA performance reporting policies and procedures to incorporate its process for completing and submitting quarterly programmatic reports, including controls to maintain supporting documentation to accurately report its performance statistics.

Ensure that New Beginnings documents a formal process for accounting for personnel costs, including maintaining documentation to substantiate any allocation percentages.

Require the PRDOJ to develop and implement adequate procedures for the accurate reporting of financial activity on annual state certification forms, including the consistent application of established financial reporting periods.

Work with OSU to develop and implement policy and procedure enhancements for (a) creating and supporting required performance reports, (b) ensuring subawards receive federal authorization when required, (c) ensuring proper separation of duties for the after-the-fact review of effort distributions, and (d) incorporating the proper approval process and requirements for budget adjustments in accordance with the DOJ Grants Financial Guide.

Remedy the net total of $292,977 in unallowable costs, which include:

a. $222,157 paid to unallowable subrecipients and the $16,700 of associated indirect costs, totaling $238,857, for grant number 15PBJA 21 GK 03997 INTE.

Remedy the net total of $292,977 in unallowable costs, which include:

b. $38,693 of unallowable indirect cost payments made to an OSU subrecipient for grant number 15PBJA 21 GK 03997 INTE.

Remedy the net total of $292,977 in unallowable costs, which include:

c. $55,211 of unallowable pass-through funds made to an OSU subrecipient for grant number 15PBJA 21 GK 03997 INTE.

Remedy the net total of $292,977 in unallowable costs, which include:

d. $1,342 of unallowable personnel costs, $432 of unallowable fringe benefit costs, and $592 of associated indirect costs, totaling $2,366, charged to grant number 15PJDP 22 GG 03279 JJOP.

Remedy the net total of $292,977 in unallowable costs, which include:

e. $7,435 of unallowable Youth Advisory Board incentive payments and the $2,483 of associated indirect costs, totaling $9,919, for grant number 15PJDP 22 GG 03279 JJOP.