This report presents results of an audit of the Office of Justice Programs Victim Assistance Funds Subawarded by the Nevada Division of Child and Family Services to Community Chest, Inc., Virginia City, Nevada.
This audit of the Office of Justice Programs Victim Assistance Funds Subawarded by the Nevada Division of Child and Family Services (DCFS) to Community Chest, Inc. (CCI), Virginia City, Nevada, concluded that the CCI provided services to victims of crime in Nevada. However, auditors found that the CCI could improve certain areas of its subaward programmatic and financial management. The audit concluded that the CCI provided reasonable assurance that it provided services to victims. However, due to a lack of controls over its victim files, the CCI could not provide support for its reported FY 2023 subaward performance metrics, and the FY 2024 metrics were inaccurate. Auditors also found that the Nevada DCFS provided incorrect quarterly performance reporting instructions to its subrecipients and contributed to the CCI’s inaccurate report of victims served. The CCI’s goal of serving 300 victims was based on its historical performance, which was calculated based on flawed methodology from Nevada DCFS. The analysis showed that the CCI may not be on track to reach its goal of serving 300 new and unduplicated victims in FY 2024. Thus, the CCI should re-evaluate its goal for future subawards. The audit concluded that the CCI’s financial management and internal controls were insufficient to ensure compliance with the DOJ Grants Financial Guide and federal award requirements. Specifically, auditors identified issues with segregation of duties, maintaining adequate supporting documentation for expenditures charged to its VOCA subawards, ensuring appropriate approval of expenditures, and proper allocation of expenditures. The objective of this DOJ Office of the Inspector General audit was to review how the CCI used Victims of Crime Act (VOCA) funds to assist crime victims and assess whether it accounted for these funds in compliance with select award requirements, terms, and conditions.