jurisdiction: US

text: b' AUDIT OF THE OFFICE ON VIOLENCE AGAINST \n\nWOMEN LEGAL ASSISTANCE FOR VICTIMS GRANT \n\n AWARDED TO THE MILE HIGH MINISTRIES\n\n DENVER, COLORADO\n\n\n\n U.S. Department of Justice \n\n Office of the Inspector General \n\n Audit Division \n\n\n Audit Report GR-60-14-006 \n\n March 2014\n\n\x0c AUDIT OF THE OFFICE ON VIOLENCE AGAINST WOMEN \n\n LEGAL ASSISTANCE FOR VICTIMS GRANT \n\n AWARDED TO THE MILE HIGH MINISTRIES \n\n DENVER, COLORADO \n\n\n EXECUTIVE SUMMARY \n\n\n The U.S. Department of Justice, Office of the Inspector General, Audit\nDivision, has completed an audit of Grant No. 2009-WL-AX-0007 totaling\n$1,015,654 awarded to the Mile High Ministries (MHM) by the Office on Violence\nAgainst Women (OVW).1\n\n Created in 1995, the OVW administers financial and technical assistance to\ncommunities across the country that are developing programs, policies, and\npractices aimed at ending domestic violence, dating violence, sexual assault, and\nstalking. The MHM\xe2\x80\x99s mission is to mobilize communities and equip leaders for\ntransformational work among the poor. The MHM founded the Justice and Mercy\nLegal Aid Clinic (JAMLAC) in 2006. JAMLAC provides free representation,\nconsultations, and general assistance to individuals struggling with domestic\nmatters, employment, bankruptcy, immigration, landlord/tenant discrepancies,\nsealing of records, general civil matters, and public benefits.2\n\n The objective of the audit was to assess performance in the key areas of\ngrant management that are applicable and appropriate for the grant under review.\nThese areas included: (1) internal control environment, (2) drawdowns, (3) grant\nexpenditures, (4) monitoring of subgrantees and contractors, (5) budget\nmanagement and control, (6) financial status and progress reports, (7) program\nperformance and accomplishments, and (8) special grant requirements. We\ndetermined that property management, program income, and post grant end-date\nactivities were not applicable to this award.\n\n We tested compliance with what we consider to be the most important\nconditions of the grant. Unless otherwise stated in this report, the criteria we audit\nagainst are contained in the 2009 and 2011 OJP Financial Guides, the 2012 OVW\nFinancial Grants Management Guide, and the award documentation.\n\n We examined the MHM\xe2\x80\x99s accounting records, financial and progress reports,\nand operating policies and procedures, and found:\n\n \xef\x82\xb7\t although grant expenditures are included in the MHM\xe2\x80\x99s official accounting\n records, a separate set of accounting records is maintained for the grant.\n\n\n 1\n Grant No. 2009-WL-AX-0007 was awarded on August 20, 2009, and the grant ends on\nSeptember 30, 2015.\n 2\n Statements of mission and intent regarding the OVW and the MHM have been taken from\nthe agencies\xe2\x80\x99 website directly (unaudited).\n\x0c However, we found discrepancies between the two sets of accounting\n records and there were no procedures to reconcile the MHM accounting\n records with the grant accounting records;\n\n \xef\x82\xb7\t JAMLAC employees did not maintain timesheets;\n\n \xef\x82\xb7\t $367,520 in questioned payroll costs, including $362,796 in unsupported\n personnel expenditures and $4,724 in unallowable personnel\n expenditures;3\n\n \xef\x82\xb7\t $3,513 in unsupported direct costs;\n\n \xef\x82\xb7\t expenditures that were not properly authorized; and\n\n \xef\x82\xb7\t MHM did not maintain documentation supporting the data reported for\n training activities and volunteer services provided by grant-funded\n personnel.\n\n This report contains seven recommendations, which are detailed in the\nFindings and Recommendations section of this report. Our audit objectives, scope,\nand methodology are discussed in Appendix I.\n\n\n\n\n 3\n Some personnel costs were questioned for more than one reason. A summary of\nquestioned costs can be found in Appendix II.\n\n ii\n\x0c Table of Contents\n\nINTRODUCTION ................................................................................ 1\n\n \xc2\xa0\n Background ..................................................................................... 1\n\n \xc2\xa0\n Our Audit Approach .......................................................................... 2\n \xc2\xa0\nFINDINGS AND RECOMMENDATIONS................................................ 4\n \xc2\xa0\n Prior Audits ..................................................................................... 4\n\n \xc2\xa0\n Internal Control Environment ............................................................. 4\n \xc2\xa0\n Drawdowns ..................................................................................... 6\n \xc2\xa0\n Expenditures ................................................................................... 7\n \xc2\xa0\n Personnel Costs............................................................................. 7\n \xc2\xa0\n Other Direct Costs ....................................................................... 10\n \xc2\xa0\n Budget Management and Control ...................................................... 10\n \xc2\xa0\n Reporting ...................................................................................... 11\n\xc2\xa0\n Financial Reports ......................................................................... 11\n \xc2\xa0\n Progress Reports ......................................................................... 11\n \xc2\xa0\n Award Requirements....................................................................... 12\n \xc2\xa0\n Program Performance and Accomplishments ...................................... 12\n \xc2\xa0\n Conclusion .................................................................................... 14\n \xc2\xa0\n Recommendations .......................................................................... 14\n \xc2\xa0\nAPPENDIX I - OBJECTIVES, SCOPE, AND METHODOLOGY ............... 16\n \xc2\xa0\nAPPENDIX II - SCHEDULE OF DOLLAR-RELATED FINDINGS............ 17\n\n \xc2\xa0\nAPPENDIX III - MILE HIGH MINISTRIES\xe2\x80\x99 RESPONSE TO THE DRAFT \n\nAUDIT REPORT ............................................................................... 18\n\n \xc2\xa0\nAPPENDIX IV - OVW\xe2\x80\x99S RESPONSE TO THE DRAFT AUDIT REPORT .. 22\n\n \xc2\xa0\nAPPENDIX V - OFFICE OF THE INSPECTOR GENERAL ANALYSIS AND\n\nSUMMARY OF ACTIONS NECESSARY TO CLOSE THE REPORT........... 25\n\n \xc2\xa0\n\x0c AUDIT OF THE OFFICE ON VIOLENCE AGAINST WOMEN \n\n LEGAL ASSISTANCE FOR VICTIMS GRANT AWARDED \n\n TO MILE HIGH MINISTRIES \n\n DENVER, COLORADO \n\n\n INTRODUCTION \n\n\n The U.S. Department of Justice, Office of the Inspector General, Audit\nDivision, has completed an audit of Grant No. 2009-WL-AX-0007 totaling\n$1,015,654 awarded to the Mile High Ministries (MHM) by the Office on Violence\nAgainst Women (OVW).1\n\nBackground\n\n Created in 1995, the OVW administers financial and technical assistance to\ncommunities across the country that are developing programs, policies, and\npractices aimed at ending domestic violence, dating violence, sexual assault, and\nstalking. The OVW\xe2\x80\x99s stated mission is to provide federal leadership in developing\nthe nation\xe2\x80\x99s capacity to reduce violence against women, and administer justice for\nand strengthen services to victims. Currently, the OVW administers 3 formula-\nbased and 18 discretionary grant programs, established under the Violence Against\nWomen Act and subsequent legislation.\n\n The MHM\xe2\x80\x99s mission is to mobilize communities and equip leaders for\ntransformational work among the poor. Since 1988 MHM has been inviting people\nfrom all walks of life to participate in a blend of practical efforts renewing lives and\ncommunities-projects such as transformational housing, legal advocacy, small\nbusiness development, and training urban leaders. The MHM founded the Justice\nand Mercy Legal Aid Clinic (JAMLAC) in 2006. The JAMLAC has become a safe and\nconfidential resource for victims of daily hardship and cruelty. JAMLAC provides\nfree representation, consultations, and general assistance to individuals struggling\nwith domestic matters, employment, bankruptcy, immigration, landlord/tenant\ndiscrepancies, sealing of records, general civil matters, and public benefits. The\nprimary goal of the JAMLAC staff is to provide holistic support to the impoverished\npeople within the metro Denver community. JAMLAC partners with various\norganizations which focus their effort on the homeless and those in danger of\nbecoming homeless.2\n\n Grant No. 2009-WL-AX-0007 was awarded under the Legal Assistance for\nVictims Grant Program (Legal Assistance Program) and is administered by the MHM.\nThe Legal Assistance Program strengthens civil and criminal legal assistance for\nvictims of sexual assault, stalking, domestic violence, and dating violence through\n\n 1\n Grant No. 2009-WL-AX-0007 was awarded on August 20, 2009, and the grant ends on\nSeptember 30, 2015.\n 2\n Statements of mission and intent regarding the OVW and the MHM have been taken from\nthe agencies\xe2\x80\x99 website directly (unaudited).\n\x0cinnovative, collaborative programs. This program provides victims with\nrepresentation and legal advocacy in family, immigration, administrative agency, or\nhousing matters, protection or stay-away order proceedings, and other similar\nmatters. The Legal Assistance Program increases the availability of civil and\ncriminal legal assistance in order to provide effective aid to victims who are seeking\nrelief in legal matters arising because of abuse or violence.\n\nOur Audit Approach\n\n The objective of the audit was to assess performance in the key areas of\ngrant management that are applicable and appropriate for the grant under review.\nThese areas included: (1) internal control environment, (2) drawdowns, (3) grant\nexpenditures, (4) monitoring of subgrantees and contractors, (5) budget\nmanagement and control, (6) financial status and progress reports, (7) program\nperformance and accomplishments, and (8) special grant requirements. We\ndetermined that property management, program income, and post grant end-date\nactivities were not applicable to this award.\n\n We tested compliance with what we consider to be the most important\nconditions of the grant. Unless otherwise stated in our report, the criteria we audit\nagainst are contained in the OJP Financial Guide, the 2012 OVW Financial Grants\nManagement Guide, and the award documentation.3 We tested the MHM\xe2\x80\x99s:\n\n \xef\x82\xb7\t internal control environment to determine whether the internal\n controls in place for the processing and payment of funds were adequate\n to safeguard award funds and ensure compliance with the terms and\n conditions of the award;\n\n \xef\x82\xb7\t drawdowns to determine whether drawdowns were adequately\n supported and if the MHM was managing award receipts in accordance\n with federal requirements;\n\n \xef\x82\xb7\t award expenditures to determine the accuracy and allowability of costs\n charged to the award;\n\n \xef\x82\xb7\t monitoring of subgrantees and contractors to determine how the\n MHM administered and monitored contracted funds;\n\n \xef\x82\xb7\t budget management and control to determine the MHM\xe2\x80\x99s compliance\n with the costs approved in the award budgets;\n\n \xef\x82\xb7\t Federal Financial Reports (FFR) and progress reports to determine\n if the required reports were submitted in a timely manner and accurately\n reflect award activity; and\n\n 3\n In February 2012, the OVW issued the 2012 OVW Financial Grants Management Guide,\nwhich is applicable to the grant audited in this report. The 2011 OJP Financial Guide and the OJP\nFinancial Guide, October 2009 are also applicable to the grant audited in this report.\n\n 2\n\n\x0c \xef\x82\xb7\t program performance and accomplishments to determine if the\n MHM is capable of meeting the award objectives;\n\n \xef\x82\xb7\t Award Requirements \xe2\x80\x93 to determine whether the MHM complied with\n award guidelines and special conditions.\n\n The results of our analysis are discussed in detail in the Findings and\nRecommendations section of this report. Our audit objectives, scope, and\nmethodology are discussed in Appendix I.\n\n\n\n\n 3\n\n\x0c FINDINGS AND RECOMMENDATIONS\n\n We found that the MHM did not comply with essential grant conditions\n in the areas of internal controls, grant expenditures, and grant\n reporting. Specifically, although grant expenditures are included in the\n MHM\xe2\x80\x99s official accounting records, a separate set of accounting records\n is maintained for the grant and there were no procedures to reconcile\n the MHM accounting records with the grant accounting records. Also,\n the MHM did not maintain timesheets for grant-funded personnel or\n maintain documentation supporting the data reported for training\n activities provided by grant-funded personnel. Overall, we identified\n $366,309 in Questioned Costs. Based on our audit results, we make\n three recommendations to address dollar-related findings and four\n recommendations to improve the management of DOJ grants.\n\nPrior Audits\n\n The Office of Management and Budget (OMB) Circular A-133 requires that\nnon-federal entities that expend $500,000 or more per year in federal funding have\na single audit performed annually. However, a single audit was not required for\nMHM because expenditures of federal funds did not exceeded the $500,000\nthreshold required for a single audit per OMB Circular A-133 for FY 2011 and FY\n2012.\n\n As a result, we reviewed MHM\xe2\x80\x99s financial statement audits for FYs 2011 and\n2012. We noted in the Independent Auditor\'s Report that MHM received an\nunqualified opinion for the financial statements ending June 30, 2011, as well as for\nthe financial statements ending June 30, 2012. Also, during our review of the\nfinancial statements and the financial statement audits for FY 2011 and FY 2012,\nwe did not note any mention of material weaknesses or significant deficiencies in\nMHM\xe2\x80\x99s internal controls.\n\nInternal Control Environment\n\n We reviewed the MHM\xe2\x80\x99s internal control environment, including procurement,\nreceiving, and payment procedures; the payroll system; and monitoring of\ncontractors and subgrantees to determine compliance with the terms and conditions\nof the grant and to assess risk.\n\n The Operations Director stated that MHM has used QuickBooks since its\ninception to track the financial transactions of all MHM programs (including the\nJAMLAC). However, according to MHM officials its Chart of Account structure was\nnot consistent with the requirements of OVW and as a result, the JAMLAC Associate\nDirector maintains a separate set of QuickBooks accounting records for the grant.\nMHM officials stated that the accounting records received by the OIG during this\naudit, were exported from the JAMLAC Associate Director\xe2\x80\x99s QuickBooks file for the\ngrant.\n\n\n 4\n\n\x0c When discussing procurement, payment, and approval processes, MHM\nofficials explained that for purchases under $100 no prior approval is required. The\npurchaser attaches receipts to a reimbursement form and submits it to the JAMLAC\nExecutive Director for approval. Approved reimbursements are recorded in the\ngrant accounting records by the JAMLAC Associate Director and forwarded to the\nMHM Operations Director for processing and payment, and recorded in the official\nMHM accounting records.\n\n Purchases over $100 are approved by the JAMLAC Executive Director and\nsubmitted to the Associate Director for entry into the grant accounting records.\nThe Associate Director then completes a payment request form, with the original\nsupporting documentation attached. Using this form, the MHM Operations Director\nand the Staff Accountant create and distribute vendor payment, record it in MHM\xe2\x80\x99s\naccounting records, and retain the request form (and receipts).\n\n According to MHM officials, for grant payroll transactions, the JAMLAC\nExecutive Director maintains information for payment allocations and then prepares\na payment request to the Associate Director who enters it into the grant accounting\nrecords. Using this form, the MHM Operations Director disburses the wages to\nJAMLAC employees and records the payroll transactions in MHM\xe2\x80\x99s accounting\nrecords.\n\n The JAMLAC Associate Director also notifies MHM of all grant drawdown\nrequests. The MHM Operations Director and the Staff Accountant enter grant\ndrawdown requests as a receivable in the MHM accounting records and track\ndeposits of drawdown from OVW, ensuring no grant receivables are unfulfilled.\n\n However, during our audit, we noted discrepancies between the grant\naccounting records maintained by JAMLAC and the MHM accounting records. For\nexample, for the pay period ending April 30, 2010, none of the charges from the\nMHM paystubs we received were entered into the JAMLAC grant accounting records.\nWe also found that MHM does not perform reconciliations between the two sets of\naccounting records. Therefore, there is no assurance that all grant transactions are\nrecorded on the JAMLAC grant accounting records that are used to calculate grant\ndrawdowns and prepare financial reports. As a result, we recommend that MHM\nand JAMLAC officials implement procedures to ensure that grant accounting records\nreconcile to MHM accounting records.\n\n During our review of MHM payroll procedures, MHM officials stated that\nemployees are paid semi-monthly. According to the Mile High Ministries Employee\nHandbook: Nonexempt employees must record actual time worked for payroll and\nbenefit purposes. Nonexempt employee Weekly Work Hours Report is to be\ncompleted in full, signed by the employee and his or her supervisor, and turned in\nat the end of each pay period to the Executive Director or direct supervisor.\nExempt employees are also required to complete a Weekly Work Hours Report\nrecording time worked along with activities and to report full days of absence from\nscheduled work days for illnesses, leaves of absence, personal time off, etc. Any\nerrors in a Weekly Work Hours Report must be reported immediately to the\n\n 5\n\n\x0csupervisor, who will attempt to correct legitimate errors. Altering, falsifying, and\ntampering with time records, or recording time on or signing another employee\'s\ntime record is prohibited and subject to disciplinary action, up to and including\ntermination of employment.\n\n However, we determined that timesheets were not maintained for JAMLAC\nemployees paid using grant funds. As discussed in the Personnel Costs section of\nthis report, we identified discrepancies with grant payroll involving timekeeping and\npaystubs. We noted that the Associate Director did not work consistent hours due\nto his second job (which was not for Mile High Ministries) but there were no\ntimesheets confirming the hours that the Associate Director worked. Also, we\nnoted instances for the second Family Law Attorney, Legal Advocate, Paralegal, and\nImmigration Attorney where timesheets were not maintained to support portions of\ntime charged to the grant and instances where the general ledger entry for several\nindividuals\' salaries did not reconcile to the amount listed in the corresponding\npaystub. We make an appropriate recommendation in the Personnel Costs section\nof this report.\n\n JAMLAC officials stated that they worked with partner agencies that provided\nvictim services along with the JAMLAC. JAMLAC officials stated that there is no\nformal assessment of partner agencies but that most issues are discussed at\nexecutive director meetings and provided meeting minutes as examples of issues\ndiscussed. In addition, our audit did not disclose any discrepancies involving\npartner agency costs during our transaction testing. Therefore, we did not note any\nissues related to the monitoring of partner agencies paid using funds from Grant\nNo. 2009-WL-AX-0007.\n\nDrawdowns\n\n To determine the procedures for drawing down funds, we conducted\ninterviews with the MHM officials and determined that the drawdowns are based on\nreimbursements. According to the OJP Financial Guide and 2012 OVW Financial\nGrants Management Guide, recipients should time their drawdown requests to\nensure that federal cash on hand is the minimum needed for disbursements or\nreimbursements to be made immediately or within the next 10 days. We analyzed\nGrant No. 2009-WL-AX-0007 to determine if the total actual costs recorded in the\naccounting records were equal to, or in excess of, the cumulative drawdowns as\nrecorded by the OVW. Based on our review, we found that cumulative grant\nexpenditures exceeded cumulative grant drawdowns. Therefore, we make no\nrecommendations in this area.\n\n\n\n\n 6\n\n\x0cExpenditures\n\n According to the 2012 OVW Financial Grants Management Guide, all\nrecipients are required to establish and maintain accounting systems and financial\nrecords to accurately account for funds awarded to them. We initially selected a\nsample of 45 transactions, totaling $84,920, consisting of 22 personnel transactions\nand 23 other direct cost transactions, to determine whether grant expenditures\nwere allowable, reasonable, and in compliance with the terms and conditions of the\nawards.\n\nPersonnel Costs\n\n According to the original OVW-approved budget, two full-time positions (1.0\nFull-Time Equivalent (FTE)) were funded by the grant, a Family Law Attorney and\nan Immigration Attorney. The grant also funded a Paralegal position on a part-time\nbasis (0.6 FTE). With the award of the first supplement to the grant, the three\npositions previously mentioned were funded by the grant on a full-time basis (1.0\nFTE). Additionally, a second Family Law Attorney and a Legal Advocate were\nfunded by the grant on a part-time basis (0.5 FTE).\n\n As discussed in the following sections, we identified discrepancies with grant\npayroll involving timekeeping and paystubs. Due to the discrepancies noted in our\ninitial testing, we determined that it was appropriate to expand testing of payroll\nexpenditures. We expanded our testing to include all JAMLAC employees paid using\ngrant funds for 10 pay periods, 2 pay periods for each calendar year since the\naward of the grant. We also requested that MHM officials provide a list of\nemployees paid by Grant No. 2009-WL-AX-0007 that included: (1) FTE amounts\nfor each employee (part-time vs. full-time work for the JAMLAC), (2) the\npercentage of time/salary that each employee spent on the grant, and (3) the\napplicable time periods for items one and two to note any changes made by MHM,\nlike moving a part-time position to a full-time position.\n\n During our initial transaction testing of 22 personnel transactions we noted\nthe following discrepancies:\n\n \xef\x82\xb7\t For 10 transactions related to part-time grant-funded positions timesheets\n were not maintained to support the time charged to the grant or the time\n charged to other cost activities.\n\n \xef\x82\xb7\t For two transactions the amount allocated to the grant on the employee\xe2\x80\x99s\n paystub did not reconcile to the grant accounting records and timesheets\n were not maintained to support the time charged to the grant or the time\n charged to other cost activities.\n\n As stated previously, the Mile High Ministries Employee Handbook requires\nthat all employees must prepare a Weekly Work Hours Report to record hours\nworked and time off. In addition, the OJP Financial Guide and the 2012 OVW\nFinancial Grants Management Guide, state that where salaries apply to the\n\n 7\n\n\x0cexecution of two or more grant programs, cost activities, project periods, and/or\noverlapping periods proration of costs to each activity must be made based on time\nand/or effort reports signed by the employee and by a supervisory official having\nfirst-hand knowledge of the work performed. However, timesheets were not\nmaintained for any of the grant-funded positions. Therefore, we recommend that\nMHM maintain timesheets and/or activity reports, as appropriate, for grant-funded\nemployees.\n\n For the initial grant award period from October 2009 to September 2011, the\nParalegal was only budgeted for 0.6 FTE. During our review, we noted that 64\npercent of the Paralegal\xe2\x80\x99s salary was charged to the grant; however, as previously\nmentioned, MHM did not maintain timesheets for JAMLAC employees to support the\ntime charge to multiple cost activities. As a result, we found that grant-funded\npersonnel costs for the Paralegal from the start of the grant through September\n2011, totaling $54,670, were unsupported.\n\n We noted several instances where the Immigration Attorney was paid for less\nthan the budgeted 1.0 FTE and the remainder was paid and worked by other\nJAMLAC employees. Specifically, during our review of sample transactions, we\nidentified three instances where only a portion of the Immigration Attorney salary\nwas charged to the grant and a portion of the JAMLAC Executive Director\xe2\x80\x99s salary\nwas charged to the grant for the Immigration Attorney position. Our sample review\nalso identified three similar instances involving other JAMLAC employees\xe2\x80\x99 salaries\ncharged to the grant for the Immigration Attorney position.\n\n During our review of the accounting records, we also noted that personnel\ncosts were entered in the grant accounting records on a lump-sum basis for\npositions that had multiple grant-funded FTEs. For example, if multiple employees\nwere paid for the same position, there would be one general ledger entry for their\nsalaries instead of having multiple entries for each individual paid using grant\nfunds. Due to the nature of these general ledger entries, we were not able to\nidentify the personnel costs charged to the grant for Immigration Attorney\xe2\x80\x99s salary\nas opposed the personnel costs for other staff that were charged to the grant for\nthe Immigration Attorney position. In addition, MHM did not maintain timesheets\nfor JAMLAC employees that would have allowed us to determine the time charged\nto the grant by the Immigration Attorney or other staff charged to the grant for the\nImmigration Attorney position. In summary, we found that MHM could not support\nthe Immigration Attorney personnel costs charged to the grant because of: (1) the\nnature of payroll entries made in the grant accounting records, (2) the lack of\ntimesheets for grant-funded positions, and (3) the fact that the salaries of other\nstaff were charged to the grant for the Immigration Attorney position. As a result,\nwe determined that grant-funded personnel costs for the Immigration Attorney\nfrom the start of the grant to December 15, 2011, totaling $95,677, were\nunsupported.\n\n According to the approved grant budget, the Legal Advocate was budgeted\nfor 0.5 FTE. However, as previously mentioned, MHM did not maintain timesheets\n\n\n 8\n\n\x0cfor JAMLAC employees to support the time charge to multiple cost activities. As a\nresult, we found that grant-funded personnel costs for the Legal Advocate from the\nstart of the grant through September 2011, totaling $31,924, were unsupported.\n\n According to the approved grant budget, for the initial period (October 2009\nto September 2011) one Family Law Attorney was funded for 1.0 FTE. For the\nsupplement period (October 2011 - September 2013), two Family Law Attorneys\nwere funded, one for 1.0 FTE and the other for 0.5 FTE. During our review we\nnoted that the Family Law Attorney funded for 1.0 FTE, the JAMLAC Associate\nDirector, had another job, which was not for the MHM. According to the Operations\nDirector, the Associate Director worked 20-30 hours per week. However, the\nJAMLAC Executive Director explained that the Associate Director does not\nnecessarily work 20-30 hours each week. He further explained that the Associate\nDirector has been a pilot since prior to working at the JAMLAC and that he was a\npilot trainer. Due to his outside job requirements, the Associate Director was\nrequired at times to be gone up to a week. According to the JAMLAC Executive\nDirector some weeks the Associate Director only worked 20 hours, while other\nweeks he worked 60 hours. Based on the statements made by MHM officials, the\nAssociate Director was not working consistent hours. However, we could not\nconfirm the hours that the Associate Director worked as a Family Law Attorney\nsince MHM did not maintain timesheets for JAMLAC employees.\n\n After speaking with MHM officials about this matter, they provided a form\nsigned by the Associate Director and the JAMLAC Executive Director indicating that\nhis work at MHM was solely on the OVW Legal Assistance for Victims grant program\nfor the period October 1, 2012 to March 31, 2013. However, due to the infrequent\nnature of the Associate Director\xe2\x80\x99s working schedule, we could not accept this\ncertification as supporting documentation for the personnel costs charged to the\ngrant related to this position.\n\n In addition, during our review, we noted instances where the Associate\nDirector\xe2\x80\x99 salary was not charged to the grant, indicating that his work at MHM was\nnot solely for grant related activities. We also identified one transaction in our\nsample where $478 of the JAMLAC Executive Director\xe2\x80\x99s salary was charged to the\ngrant for the Family Law Attorney position even though the Associate Director\xe2\x80\x99s\nsalary was charged to the grant for the same pay period. In addition, due to the\nnature of the general ledger entries, we could not verify when the Associate\nDirector\xe2\x80\x99s personnel costs were charged to the grant or when another JAMLAC\nemployee\xe2\x80\x99s salary was charged to the grant for the Family Law Attorney position\nbecause the general ledger entries did not list expenditures for each individual\nJAMLAC employee. Although we received a form stating that the Associate Director\nworked solely on the OVW Legal Assistance of Victims grant program, due to\n(1) the inconsistent hours worked by the Associate Director; (2) inconsistencies\nbetween paystubs and general ledger entries; (3) the fact that the salaries of other\nstaff were charged to the grant for the Family Law Attorney position and (4) the\nnature of general ledger entries we consider the salary payments made to the\nAssociate Director to be unsupported.\n\n\n 9\n\n\x0c We also found that for the second Family Law Attorney, who from January\n2013 onward was a full-time employee, only a portion of her salary was charged to\nthe grant indicating that her work at MHM was not solely for grant related activities.\nHowever, the MHM did not maintain timesheets for JAMLAC employees to support\nthe second Family Law Attorney\xe2\x80\x99s time charged to multiple cost activities.\nTherefore, we determined that personnel costs charged to the grant for both Family\nLaw Attorneys, totaling $180,525 were unsupported.\n\n In summary, we determined that personnel costs charged to the grant for\nthe Paralegal, Legal Advocate, Immigration Attorney, and both Family Law Attorney\npositions, totaling $362,796, were unsupported. Therefore, we recommend that\nthe OVW remedy the $362,796 in unsupported personnel costs. Also, during our\nreview, we noted several instances where JAMLAC employees that were not\nincluded in the approved budget were being paid using grant funds. We\ndetermined that because these JAMLAC employees were not included in the\nOVW-approved budget, these payments, totaling $4,724, are unallowable.\nTherefore, we recommend that OVW remedy the $4,724 in unallowable personnel\ncosts.\n\nOther Direct Costs\n\n During our review of other direct costs, we identified four transactions\ntotaling $3,513 that were not supported. Therefore, we recommend that OVW\nremedy the $3,513 in unsupported other direct costs. Additionally, during our\nreview of other direct costs, we found that the supporting documentation did not\nindicate that expenditures were properly authorized by a grantee official with\nappropriate authority. Therefore, we recommend the OVW ensure the MHM\ndevelop policies and procedures to ensure that expenses are supported and\nproperly authorized.\n\nBudget Management and Control\n\n For Grant No. 2009-WL-AX-0007, the MHM received an approved budget\nbroken down by categories including Personnel, Fringe Benefits, Travel, Equipment,\nSupplies, Contractual, and Other. The OJP Financial Guide and the 2012 OVW\nFinancial Grants Management Guide require that the recipient initiate a Grant\nAdjustment Notice for budget modification if the proposed cumulative change is\ngreater than 10 percent of the total award amount. For Grant No.\n2009-WL-AX-0007, we conducted detailed analysis of expenditures by budget\ncategory and found that the MHM expenditures were within the 10 percent\nthreshold allowed. Therefore, we make no recommendations in this area.\n\n\n\n\n 10\n\n\x0cReporting\n\n We reviewed the Federal Financial Reports (FFRs) and Categorical Assistance\nProgress Reports (progress reports) to determine if the required reports had been\nsubmitted accurately, and within the timeframes required by the OJP Financial\nGuide and the 2012 OVW Financial Grants Management Guide.\n\nFinancial Reports\n\n The OJP Financial Guide and the 2012 OVW Financial Grants Management\nGuide require that grant recipients report expenditures online using the SF-425 FFR\nno later than 30 days after the end of each calendar quarter. The final report must\nbe submitted no later than 90 days following the end of the grant period. We\nevaluated the timeliness of the four most recent FFRs for Grant No. 2009-WL-AX-\n0007 and determined that they were submitted in a timely manner.\n\n We also evaluated the accuracy of FFRs for the last four quarters for Grant\nNo. 2009-WL-AX-0007. We found that for two of the four FFRs reviewed, the\nexpenditures for the reporting periods were not supported by the general ledger.\nHowever, we determined that the cumulative expenditures for three of the four\nmost recent FFRs were supported by the general ledgers, as shown in Exhibit 1.\nTherefore, we make no recommendations in this area.\n\nEXHIBIT 1: FEDERAL FINANCIAL REPORT ACCURACY FOR GRANT 2009-\n WL-AX-00074\n CUMULATIVE\n EXPENDITURES CUMULATIVE\n CUMULATIVE PER DIFFERENCE BETWEEN\n REPORT REPORT PERIOD EXPENDITURES ACCOUNTING FFRS & ACCOUNTING\n NUMBER FROM - TO DATES PER FFR RECORDS RECORDS\n 11 04/01/2012 - 06/30/2012 $ 586,711 $ 603,901 $ 17,190\n 12 07/01/2012 \xe2\x80\x93 09/30/2012 677,775 677,775 -\n 13 10/01/2012 - 12/31/2012 754,820 754,820 -\n 14 01/01/2013 - 03/31/2013 837,534 837,534 -\nSource: MHM accounting records and OJP\xe2\x80\x99s Grants Management System\n\nProgress Reports\n\n According to the OJP Financial Guide and the 2012 OVW Financial Grants\nManagement Guide, progress reports are due semiannually on January 30 and July\n30 for the life of the award. To verify the timely submission of progress reports, we\nreviewed the last four progress reports submitted for Grant No. 2009-WL-AX-0007\nand determined that they were submitted in a timely manner.\n\n\n\n\n 4\n Throughout this report, differences in the total amounts are due to rounding. The sum of\nindividual numbers prior to rounding may differ from the sum of the individual numbers rounded.\n\n 11\n\n\x0c We also reviewed the progress reports for accuracy. MHM officials stated\nthat they were given a database software program which was used by a volunteer\nfor the JAMLAC to input performance data. The JAMLAC volunteer stated that the\ndata she input into the system came from client intake forms (which every client\nfills out upon coming to the JAMLAC). However, the MHM does not maintain\ndocumentation supporting the data reported for the training activities performed by\nJAMLAC and its partner agencies. According to MHM officials, during their weekly\nstaff meeting, they will ask each staff member about the trainings that they have\nprovided and the number of people trained.\n\n To verify the information reported, we selected a sample of statistical data\nfrom the last two progress reports for the periods ending June 30, 2012, and\nDecember 31, 2012. We compared the information in the progress reports\nreported to reports generated from the database mentioned previously for the\nreporting periods. We also selected a judgmental sample of 45 case files to verify\nthe accuracy of the information in the database and found no indication that the\ndatabase contained inaccurate information.\n\n Based on our review of the last 2 progress reports, we found that 40 of the\n46 progress report items were supported. Two of the remaining six items were not\naccurate but the differences between the reported information and the supporting\ndocumentation were immaterial. The remaining four items were related to training\nactivities and volunteer services provided by JAMLAC personnel for which MHM does\nnot maintain supporting documentation. Therefore, we recommend that MHM\ndevelop policies and procedures to ensure that documentation is maintained to\nsupport the progress report data related to training activities and volunteer services\nprovided by JAMLAC personnel.\n\nAward Requirements\n\n We reviewed the MHM\xe2\x80\x99s compliance with additional grant requirements, such\nas the special conditions and found that the grant contained typical standard\nlanguage requirements for adherence to laws, regulations and other guidelines. We\nalso noted additional requirements regarding the activities performed under the\ngrant. However, except for the previously discussed issues related to grant\naccounting records, personnel costs, and progress reports, we did not note any\ninstances where the MHM did not comply with the grant\xe2\x80\x99s special conditions.\n\nProgram Performance and Accomplishments\n\n In order to assess program performance and accomplishments, we requested\nthat the MHM provide evidence demonstrating that the goals and objectives of the\nawards had been met, or are sufficiently in progress. According to grant\ndocuments, the goal of the grant was to increase safety and empower immigrant\nand non-immigrant victims of domestic violence, sexual assault, stalking, and\ndating violence. In the original award and in a supplement to the award, MHM\nofficials planned to measure grant progress with the following objectives:\n\n\n 12\n\n\x0c2009-WL-AX-0007 (Original Award)\n \xef\x82\xb7 Develop standardized processes, intake forms, follow-up surveys, and volunteer training\n curriculum.\n \xef\x82\xb7 800 clients will receive advocacy and support services.\n \xef\x82\xb7 180 individuals will receive domestic relations representation.\n \xef\x82\xb7 150 individuals will receive immigration representation.\n \xef\x82\xb7 500 hours of volunteer time will be provided.\n \xef\x82\xb7 100 staff members and volunteers from the JET Partnership organizations receive training\n regarding recognizing and improving response to domestic violence, sexual assault, stalking,\n and dating violence\n2009-WL-AX-0007 (Supplement 01)\n \xef\x82\xb7 Update standardized processes, procedure and policy manual, intake forms, follow-up surveys,\n and volunteer training curriculum, incorporating the Mobile Community Clinic.\n \xef\x82\xb7 Establish the Mobile Community Clinic and add another location at an easily accessible\n location, such as a social services office, a community medical clinic, or a shelter.\n \xef\x82\xb7 1000 clients will receive advocacy, support, and referral services.\n \xef\x82\xb7 240 individuals will receive comprehensive civil attorney representation in court.\n \xef\x82\xb7 170 individuals will receive immigration representation.\n \xef\x82\xb7 1200 hour of volunteer time.\n \xef\x82\xb7 100 staff members, volunteers, and community professionals will receive training regarding\n recognizing and improving response to sexual assault, domestic violence, dating violence, and\n stalking.\nSource: OJP\xe2\x80\x99s Grants Management System\n\n Using the database mentioned in the Progress Reports section of this report,\nMHM officials provided us with a report showing program activity from October 1,\n2009, to May 24, 2013. From the program activity report, we determined that:\n\n \xef\x82\xb7\t 1,216 Victims were served or partially served,\n\n \xef\x82\xb7\t 172 victims seeking services were not served,\n\n \xef\x82\xb7\t 794 victims were served in relation to family law matters,:\n o\t 493 victims were provided with divorce legal services,\n o\t 627 victims were provided with custody/visitation legal services, and\n o\t 523 victims were provided with child/spousal support legal services,\n\n \xef\x82\xb7\t 544 victims received legal services regarding immigration matters,\n o\t 131 victims were provided with legal services relating to a VAWA self-\n petition, and\n o\t 378 victims were provided with legal services relating to a U-Visa.\n\n \xef\x82\xb7 We also noted the following statistics for victims services provided by non-\n legal staff:\n \xef\x82\xb7\t 207 victims received safety planning services,\n \xef\x82\xb7\t 2 victims were provided support services, and\n \xef\x82\xb7\t 390 victims were provided non-attorney legal advocacy services.\n\n Based on our review, we did not find any indication that the MHM is not on\ntrack to accomplish the goal and objectives of grant No. 2009-WL-AX-0007.\n\n\n\n 13\n\n\x0cConclusion\n\n The purpose of this audit was to determine whether reimbursements claimed\nfor costs under the grant were allowable, supported, and in accordance with\napplicable laws, regulations, guidelines, terms and conditions of the awards, and to\ndetermine program performance and accomplishments. We examined the MHM\xe2\x80\x99s\naccounting records, financial and progress reports, and operating policies and\nprocedures, and found:\n\n \xef\x82\xb7\t although grant expenditures are included in the MHM\xe2\x80\x99s official accounting\n records, a separate set of accounting records is maintained for the grant.\n However, we found discrepancies between the two sets of accounting\n records and there were no procedures to reconcile the MHM accounting\n records with the grant accounting records;\n\n \xef\x82\xb7\t JAMLAC employees did not maintain timesheets;\n\n \xef\x82\xb7\t $367,520 in questioned payroll costs, including $362,796 in unsupported\n personnel expenditures and $4,724 in unallowable personnel\n expenditures;\n\n \xef\x82\xb7\t $3,513 in unsupported direct costs;\n\n \xef\x82\xb7\t expenditures were not properly authorized; and\n\n \xef\x82\xb7\t MHM did not maintain documentation supporting the data reported for\n training activities and volunteer services provided by grant-funded\n personnel.\n\nRecommendations\n\nWe recommend that the OVW coordinate with the MHM to:\n\n 1.\t Implement procedures to ensure that grant accounting records reconcile\n to MHM accounting records.\n\n 2.\t Maintain timesheets and/or activity reports, as appropriate, for grant-\n funded employees.\n\n 3.\t Remedy the $362,796 in unsupported personnel costs.\n\n 4.\t Remedy the $4,724 in unallowable personnel costs.\n\n 5.\t Remedy the $3,513 in unsupported other direct costs.\n\n 6.\t Develop policies and procedures to ensure that expenses are supported\n and properly authorized.\n\n\n 14\n\n\x0c7.\t Develop policies and procedures to ensure that documentation is\n maintained to support progress report data related to training activities\n and volunteer services provided by JAMLAC personnel.\n\n\n\n\n 15\n\n\x0c APPENDIX I\n\n OBJECTIVES, SCOPE, AND METHODOLOGY\n\n The objective of the audit was to assess performance in the key areas of\ngrant management that are applicable and appropriate for the grant under review.\nThese areas included: (1) internal control environment, (2) drawdowns, (3) grant\nexpenditures, (4) monitoring of subgrantees and contractors, (5) budget\nmanagement and control, (6) financial status and progress reports, (7) program\nperformance and accomplishments, and (8) special grant requirements. We\ndetermined that property management, program income, and post grant end-date\nactivities were not applicable to this award.\n\n We tested compliance with what we consider to be the most important\nconditions of the grants and cooperative agreement. Unless otherwise stated in\nthis report, the criteria we audit against are contained in the OJP Financial Guide,\nthe 2012 OVW Financial Grants Management Guide, and the award documentation.5\n\n Our audit concentrated on, but was not limited to, August 20, 2009, the\naward date for Grant No. 2009-WL-AX-0007, to April 26, 2013, the date the most\nrecent FFR was submitted. This was an audit of OVW Grant No. 2009-WL-AX-0007.\nThe MHM has drawn a total of $852,155 in grant funds as of April 30, 2013.\n\n We conducted this performance audit in accordance with generally accepted\ngovernment auditing standards. Those standards require that we plan and perform\nthe audit to obtain sufficient, appropriate evidence to provide a reasonable basis for\nour findings and conclusions based on our audit objectives. We believe that the\nevidence obtained provides a reasonable basis for our findings and conclusions\nbased on our audit objectives.\n\n In conducting our audit, we performed sample testing in three areas, which\nwere grant expenditures (including personnel expenditures), financial reports, and\nprogress reports. In this effort, we employed a judgmental sampling design to\nobtain broad exposure to numerous facets of the awards reviewed, such as dollar\namounts, expenditure category, or risk. However, this non-statistical sample\ndesign does not allow a projection of the test results for all grant and cooperative\nagreement expenditures or internal controls and procedures.\n\n In addition, we evaluated internal control procedures, drawdowns,\nmonitoring of subgrantees and contractors, budget management and controls, and\nprogram performance and accomplishments. However, we did not test the\nreliability of the financial management system as a whole, and reliance on\ncomputer based data was not significant to our objective.\n\n\n 5\n In February 2012, the OVW issued the 2012 OVW Financial Grants Management Guide,\nwhich is applicable to the grant audited in this report. The 2011 OJP Financial Guide and the OJP\nFinancial Guide, October 2009 are also applicable to the grant audited in this report.\n\n 16\n\n\x0c APPENDIX II\n\n SCHEDULE OF DOLLAR-RELATED FINDINGS\n\nDESCRIPTION AMOUNT PAGE\n\nQuestioned Costs6\n\n\n Unallowable Personnel: $4,724 10\n Total Unallowable: $4,724\n\n\n Unsupported Other Direct Costs: $3,513 10\n Unsupported Personnel: $362,796 10\n Total Unsupported: $366,309\n\n\n Total (Gross): $371,033\n 7\n Less Duplication : ($4,724)\n\n\nNet Questioned Costs: $366,309\n\n\n\n\n 6\n Questioned Costs are expenditures that do not comply with legal, regulatory, or\ncontractual requirements, or are not supported by adequate documentation at the time of the audit, or\nare unnecessary or unreasonable. Questioned costs may be remedied by offset, waiver, recovery of\nfunds, or the provision of supporting documentation.\n 7\n Some costs were questioned for more than one reason. Net questioned costs exclude the\nduplicate amount.\n\n 17\n\n\x0c APPENDIX III\n\nMILE HIGH MINISTRIES\xe2\x80\x99 RESPONSE TO THE DRAFT AUDIT REPORT\n\n\n\n JUSTICE AND MERCY\n LEGAL AID CLINIC DO JUSTICE, LOVE MERCY, WALK HUMBLY\n A PROGRAM O f MIlE HI G H MINISTRIES\n\n january 28, 2014\n\n David M. Sheeren\n Regional Audit Manager\n Denver Regional Audit Office\n Office of the Inspector Genera l\n U.S. Department of justice\n 1120 Lincoln Street, Suite 1500\n Denver, CO 80203\n\n Re: Response to Draft Audit Report: Audit of Grant No. 2009-WL-AX-0007\n\n Dear Mr. Sheeren:\n\n This letter is the formal response to the recommendations included in the Draft Audit\n Report: Audit of the Office on Violence Against Women Legal Assistance For Victims Grant\n Awarded to Mile High Ministries (MHM), Grant No. 2009 -WL-AX-0007. Each\n recommendation will be stated and fo ll owed by a response.\n ,,\n 1. Implement procedures to ensure that grant accounting records reconcile to MHM .....\n accounting records.\n\n a. We agree with the recommendation that grant accounting records must be\n reconciled. In response to the audit, MHM implemented its new accounting\n procedures on july 1, 2013. The new procedures require that Grant and MHM\n accounting records be reconciled on a monthly basis. Accordingly, this issue has\n been corrected.\n\n 2. Maintain timesheets and/or activity reports, as appropriate, for grant-funded employees.\n\n a. We agree with the recommendation to maintain timesheets. In response to the\n audit, MHM implemented new procedures on ju ly 1, 2013, where all MHM\n employees, including those emp loyees who work sole ly on the OVW grant, must\n maintain timesheets. (Encl. 1) Additionally, the timesheets will be retained for at\n least 3 years. We would like to offer however, that when we went to the Financial\n Management Training. there was no mention of a requirement to maintain\n timesheets. Also, in the 2009 Financial Guide there is no mention of a\n requirement to keep timesheets unless an employee is working for "Two or More\n\n\n\n 913 N. Wyandot St.\n Denver, CO 80204\n 303-839-1008\n 303-595-5278 (f)\n jamlac@milehighmin.org\n www.milehighmin.org/jamlac\n\n\n\n\n 18\n\n\x0c b. Federal Grant Programs.\'" In fact, the guide states that "[c]harges made to\n Federal awards for personal services (including, but not limited to salaries, wages,\n and fringe benefits), whether treated as director indirect costs, will be based on\n payrolls documented in accordance with the generally accepted practice of the\n organization."2 When we were awarded the grant in 2009, timesheets were not\n required at MHM. Thus, charges were treated based on the MHM payroll system.\n Accordingly, this issue has been corrected.\n\n3. Remedy the $362,796 in unsupported personnel costs.\n\n a. We disagree with the recommendation that $362,796 is unsupported. We agree\n that there are no timesheets for the observed periods; however, the personnel\n costs are supported by the services provided. As stated in the DraftAudit Report,\n "we did not find any indication that the MHM is not on track to accomplish the\n goal and objectives of grant No. 2009-WL-AX-0007."3 Additionally the Draft Audit\n Report noted that "we did not note any instances where the MHM did not comply\n with the grant\'s special conditions."4 Furthermore, the OJP Financial Guide and\n the 2012 OVW Financial Grants Management"Guide state that "[Wlhen recipient\n employees work solely on a specific grant award, no other documentation is\n required. However, after-the-fact certifications that the employee is working 100\n percent of their time on the grant award must be prepared."s In this case, the\n Immigration Attorney and a Family Law Attorney only perform OVW grant\xc2\xad\n related activities and provided the auditor with forms certifying that they worked\n solely on the OVW Legal Assistance of Victims grant program. (End. 2) The other\n issues related to the unsupported costs are attributed to inconsistent accounting\n processes. MHM recognized these deficiencies when the new Operations Director\n began working at MHM in 2012. These issues were corrected with the beginning\n of MHM\'s fiscal year on July 1, 2012, when new accounting processes were\n implemented. Finally, as indicated above, when we went to the Financial\n Management Training there was no mention of a requirement to maintain\n timesheets.\n\n4. Remedy the $4,724 in unallowable personnel costs.\n\n a. We disagree that $4,724 were unallowable personnel costs. We agree that there\n were no timesheets for the observed periods; however, in each instance, the\n JAM LAC employee performed the duties associated with the transaction\n\n12009 Financial Guide, Department of Justice, p. 72.\n, 2009 Financial Guide, Department of Justice, p. 72.\n3 Draft Audit Report, p. 14.\n4 Draft Audit Report, p. 12.\n5 2012 OVW Financial Grants Management Guide, p. 56.\n\n\n\n\n 2\n\n\n\n\n 19\n\n\x0c description. Because our legal clinic is small we had a policy that employees\n could fill-in for employees if the situation warranted it. This policy was changed\n when the new Operations Director began working at MHM in 2012. Accordingly,\n this issue has been corrected.\n\n5. Remedy the $3,513 in unsupported other direct costs.\n\n a. We partially agree with the $3,513 of unsupported costs. We disagree that the\n ODM - Rent is unsupported. An invoice provided by Open Door Ministries to\n MHM is included in Encl. 3. In regards to the remaining unsupported other direct\n costs, we could not acquire the receipts for the other transactions. However, we\n attached notes and scanned nametags from the training event. (Encl. 4) Thus, we\n agree with the remaining $2,413 unsupported other direct costs. However, all\n funds were applied to grant-related charges.\n\n6. Develop policies and procedures to ensure that expenses are supported and properly\n authorized.\n\n a. We agree with the recommendation to develop policies and procedures to ensure\n that expenses are supported and properly authorized. In response to the audit,\n all expenses are submitted to the Executive Director for signed approval. Then,\n the Executive Director sends the approved invoice to MHM accounting for\n processing. Thus, this issue has been corrected.\n\n7. Develop policies and procedures to ensure that documentation is maintained to support\n progress report data related to training activities and volunteer services provided by\n JAM LAC personnel.\n\n a. We agree with the recommendation to develop policies and procedures to\n document training activities a nd volunteer services provided by JAM LAC\n personnel. In response to the audit, MHM implemented new procedures on july 1,\n 2013, where all training activities and volunteer services will be documented and\n retained for 3 years. The new forms are attached as Encl. 5 and Encl. 6 and\n include signed forms from trainings and volunteers services that have occurred\n since july 1, 2013. Accordingly, this issue has been corrected.\n\nThank you for the opportunity to respond to the Draft Audit Report. We believe that this\nprocess has helped tighten up our poli cies and procedures. We look forward to working\ntogether with OVW to satisfy all recommendations and continue our deep commitment to\nproviding victims of domestic violence, sexual assault, stalking, and dating violence first\xc2\xad\nclass legal representation. If I can provide any additional information or if you have any\n\n\n\n\n 3\n\n\n\n\n 20\n\n\x0cother questions, please feel free to call me at 303-229-8252 or email at\nsthompson@milehighmin.org.\n\nSincerely,\n -v\'-------\nSteve Thompson\nExecutive Director\nJustice and Mercy Legal Aid Clinic\n\nEnclosures (6)\n\n\n\n\n 4\n\n\n\n\n 21\n\n\x0c APPENDIX IV\n\nOVW\xe2\x80\x99S RESPONSE TO THE DRAFT AUDIT REPORT\n\n\n\n U.S. Department of Justice\n Office 0 11 Vio le n ce Against Wo m e n\n Washing to n . D . C. 2 0530\n\n\n\n\n F e bru a ry 12 , 20 14\n\n\nM EMORAND UM\n\n\nTO: David M . S h eercn\n R egi o nal Aud it Manager\n Den ver R e gio nal Aud it Office\n\nFROM : Bea H a nso l1/f1: V\n Di rector \\ Tl.4\n O ffi ce on Vio le n ce Agai nst W o m en\n\n Rodney S amuels ~\n S ta ft\xc2\xb7 Accou ntant/Audit Liai son\n Office o n Violence Agai ns t Women\n\nSUBJECT: Office on Vi o lence Against Women Legal Ass istance for V ic tims Grant\n Awarded to the Mil e High M inistries D enver, Colorado\n\n\nT his memoran dum is in respon se to your correspondence dated J anuary 8 , 2014 transmitting\nthe above draft audit report tor the M ile H igh Mini s tries (M H M). W e consider the s ubject\nreport resolved and request w ritten acceptance of this actio n from your o ffi ce.\n\nThe report co n tains seven recomm e ndation s which include $ 3 66.309 in unsupported costs and\n$4,724 in unallowabl e costs. T h e Otl1cc o n Violence Aga inst W o men (O VW) Ub\'Tces wi th the\nrCl.!ommcndations and is co mmitted to work ing with th e grantee to address e a ch item and b ring\nthem to a close as quickly as possibl e . T he tollo wing is an anal ys is of the audi t\nrccom m e nd ati o ns :\n\n I. Implement procedures to ensure that grant accountjng records reconcile to MI-IM\n a ccountin g reco rds.\n\n We agree wi th thi s re comme ndation . W e w ill coo rdinate with MHM to e n s ure t h at\n they i_\n lTIple m ent procedures to e nsure that grant accou n ting reco rd s reconcile to\n MH M accountin g records .\n\n\n\n\n 22\n\n\x0c 2 . Maintain t imesheets a nd/o r a ctivity r eports, a s app ropri ate, fo r g r a n t fu n ded\n employees.\n\n We agree with this recommendation. We w ill coordinate with MHM to ens ure that\n they mai ntai n timcsheets andlor activity reports, as appropriate. for gran t fu nd ed\n em ployees.\n\n 3 . Re med y the $362,796 in uns u ppo r t ed p erson nel costs.\n\n We agree with this recommend ation . We will coordinate with MHM to rem edy the\n $362,796 in unsupported personnel costs.\n\n 4 . Rcmed y the $4,724 in unallowable pe rson ne l costs .\n\n We agree with this reco mmendatio n. We w ill coordinate w ith MHM to remedy the\n $4 ,724 in unallowab le personnel costs.\n\n 5. Remed y the $3.513 in unsu p p o rted oth e r direct costs\n\n We agree with this recom mend atio n . W e wi ll coordinate w ith MHM to rem t..--dy the\n $3,513 in uns upported o ther direct costs.\n\n 6. Develop p o licies and procedures to ensure th a t exp enses a re s u p p o rted a nd\n prope rly auth o rized.\n\n We agree w ith th is recommend ation. We w ill coord inate w ith MHM to ensure that\n they develo p policies and proct..-dures to ens ure that expenses are suppo rted and\n properl y authorized.\n\n 7. Develop p o lk ics a n d p rocedures to ensure t h a t d ocumenta t ion is mainta ined to\n support prog ress report data r elated to train in g activities and volunteer scrvices\n p ro vided b y JA M L AC p erson n e l.\n\n We ab\'Tce with this recom mendation . W e will coordi nate w il h M H M to ensure that\n they develop policies and procedures to ens ure that docume nta tion is maintai ned to\n support progress report data re lated to training activ it-ies and volun teer services\n pro vid ed by JAM LAC personnel.\n\nW e apprecia te the oppo rtuni ty to review and com ment o n the dra ft repo rt. We w ill con ti nue to\nw ork with M HM to address the reco m mendatio ns. If you have any q uestions or req uire\nadditi onal in fo rmation. pl ease contact Rodney Samuel s of my staff at: (202) 514-9820.\n\ncc : Ang ela W ood\n Budget O fficer\n O ffi ce on Violence Against Women\n\n\n\n 2\n\n\n\n\n 23\n\n\x0cShannon Gaskins\nPro&>ram Specialist\nOffice on V iolence Against Women\n\n\n\n\n 3\n\n\n\n\n 24\n\n\x0c APPENDIX V\n\n OFFICE OF THE INSPECTOR GENERAL \n\n ANALYSIS AND SUMMARY OF ACTIONS \n\n NECESSARY TO CLOSE THE REPORT\n\n\n The Office of the Inspector General (OIG) provided a draft of this audit report\nto the Office on Violence Against Women (OVW) and to the Mile High Ministries\n(MHM). The OVW response is incorporated in Appendix IV and the MHM response is\nincorporated in Appendix III of this final report. The following provides the OIG\nanalysis of the responses and summary of actions necessary to close the report.\n\nRecommendation Number:\n\n 1.\t Implement procedures to ensure that grant accounting records\n reconcile to MHM accounting records.\n\n Resolved. OVW concurred with our recommendation to implement\n procedures to ensure that grant accounting records reconcile to MHM\n accounting records. OVW stated in its response that they will coordinate\n with MHM to ensure that they implement procedures to ensure that grant\n accounting records reconcile to MHM accounting records.\n\n In its response on page 18 of this report, the MHM concurred with our\n recommendation. MHM stated in its response that they implemented new\n accounting procedures on July 1, 2013, and that these new procedures\n require the grant and MHM accounting records be reconciled on a monthly\n basis. However, MHM officials did not provide any documentation\n supporting its new policy.\n\n This recommendation can be closed when we receive documentation\n demonstrating that the MHM has implemented procedures to ensure that\n grant accounting records reconcile to MHM accounting records.\n\n 2.\t Maintain timesheets and/or activity report, as appropriate, for\n grant-funded employees.\n\n Resolved. OVW concurred with our recommendation for the MHM to\n maintain timesheets and/or activity reports, as appropriate, for\n grant-funded employees. OVW stated in its response that they will\n coordinate with MHM to ensure that they maintain timesheets and/or\n activity reports, as appropriate, for grant-funded employees.\n\n On pages 18 and 19, the MHM concurred with our recommendation. MHM\n stated that they had implemented new procedures where all MHM\n\n 25 \n\n\x0c employees, including those employees who work solely on the OVW grant,\n must maintain timesheets. MHM commented that there was no mention of\n a requirement to maintain timesheets during a Financial Management\n Training they attended and that the 2009 Financial Guide has no mention of\n a requirement to keep timesheets unless an employee is paid using multiple\n sources.\n\n As stated on pages 5 and 6, we noted discrepancies between the grant\n accounting records maintained by JAMLAC and the MHM accounting records\n and that timesheets were not maintained for JAMLAC employees paid using\n grant funds, including employees that were only partially grant-funded. We\n also noted that due to: (1) the inconsistent hours worked by the Associate\n Director; (2) inconsistencies between paystubs and general ledger entries;\n (3) the fact that the salaries of other staff were charged to the grant for the\n grant-funded positions, and (4) the nature of general ledger entries we\n could not rely on supporting documentation or grant accounting records to\n ensure that the personnel costs charged to the grant were accurate,\n allowable, and supported. In response to the draft report, MHM officials\n also provided timesheets for the Immigration Attorney and the Associate\n Director. However, MHM officials did not provide timesheets for employees\n who were funded by multiple sources and the timesheets provided did not\n indicate the amount of time charged to Grant No. 2009-WL-AX-0007.\n Therefore, we determined that the documentation that MHM officials\n provided with their response to the Draft Audit Report was not sufficient to\n support the personnel costs charged to the grant.\n\n This recommendation can be closed when we receive documentation\n demonstrating that the MHM maintains timesheets and/or activity reports,\n as appropriate, for grant-funded employees.\n\n3. Remedy the $362,796 in unsupported personnel costs.\n\n Resolved. OVW concurred with our recommendation to remedy the\n $362,796 in unsupported personnel costs. OVW stated in its response that\n they will coordinate with MHM to remedy the $362,796 in unsupported\n personnel costs.\n\n On page 19, the MHM disagreed with our recommendation, stating that\n while they agree that there are no timesheets for the observed periods, the\n personnel costs are supported by the services provided. MHM officials also\n referenced statements in our report that we did not find any indication that\n the MHM was not on track to accomplish the goal and objectives of the\n grant or that it did not comply with the grant\xe2\x80\x99s special conditions. MHM\n officials also stated that the OJP Financial Guide and the 2012 OVW\n Financial Grants Management Guide state that timesheets are not required\n for an employee who is paid using one funding source, but after-the-fact\n certifications that the employee is working 100 percent of their time on the\n grant award must be prepared.\n\n 26\n\n\x0c We disagree with the MHM\xe2\x80\x99s analysis regarding proper documentation for\n personnel costs. Our report does state that we did not find any indication\n that the MHM was not on track to accomplish the goal and objectives of the\n grant. However, this statement does not support MHM\xe2\x80\x99s argument that\n personnel costs charged to the grant were supported. Also, MHM\xe2\x80\x99s\n response did not accurately quote our findings related to special conditions\n of the grant. Our draft report stated, \xe2\x80\x9cunless otherwise noted in this\n report, we did not note any instances where the MHM did not comply with\n the grant\xe2\x80\x99s special conditions.\xe2\x80\x9d However, we have clarified our report,\n which includes findings related to MHM\xe2\x80\x99s failure to comply with grant special\n conditions, including requirements regarding timesheets for employees paid\n from multiple funding sources.\n\n Also, as explained on pages 8 and 9, we acknowledged the forms certifying\n the work of the Immigration Attorney, but we also noted that MHM could\n not support the Immigration Attorney personnel costs charged to the grant\n prior to the Immigration Attorney working full time because of: (1) the\n nature of payroll entries made in the grant accounting records, (2) the lack\n of timesheets for grant-funded positions, and (3) the fact that the salaries\n of other staff were charged to the grant for the Immigration Attorney\n position. The Associate Director did provide a certification, but due to the\n inconsistent hours worked by the Associate Director and the reasons\n previously mentioned, we consider the salary payments made to the\n Associate Director to be unsupported.\n\n It should also be noted that the questioned costs for the Immigration\n Attorney, Paralegal, second Family Law Attorney, and Legal Advocate were\n also due to documentation indicating that: (1) they were funded by more\n than one funding source, (2) the lack of timesheets for these positions, and\n (3) the fact that the salaries of other staff, not included in the approved\n budget, were charged to the grant and the nature of payroll entries into the\n grant accounting records did not show this information. MHM officials did\n not provide any new documentation regarding these matters.\n\n This recommendation can be closed when we receive documentation\n demonstrating that MHM has remedied the $362,796 in unsupported\n personnel costs.\n\n4. Remedy the $4,724 in unallowable personnel costs.\n\n Resolved. OVW concurred with our recommendation to remedy the $4,724\n in unallowable personnel costs. OVW stated in its response that they will\n coordinate with MHM to remedy the $4,724 in unallowable personnel costs.\n\n On pages 19 and 20, the MHM disagreed with our recommendation, stating\n that \xe2\x80\x9c[they] agree that there were no timesheets for the observed periods;\n however, in each instance the JAMLAC employee performed the duties\n\n 27\n\n\x0c associated with the transaction description. Because [their] legal clinic is\n small [they] had a policy that employees could fill-in for employees if the\n situation warranted it. This policy was changed when the new Operations\n Director began working at MHM in 2012.\xe2\x80\x9d\n\n As stated on page 10, we noted several instances where JAMLAC employees\n that were not included in the approved budget were being paid using grant\n funds. We determined that these personnel costs were unallowable\n because these JAMLAC employees were not included in the OVW-approved\n budget. The duties performed by these individuals do not relate to these\n personnel costs being allowable.\n\n MHM officials did not provide any new documentation relating to this\n recommendation. This recommendation can be closed when we receive\n documentation demonstrating that MHM has remedied the $4,724 in\n unallowable personnel costs.\n\n5.\t Remedy the $3,513 in unsupported other direct costs.\n\n Resolved. OVW concurred with our recommendation to remedy the $3,513\n in unsupported other direct costs. OVW stated in its response that they will\n coordinate with MHM to remedy the $3,513 in unsupported other direct\n costs.\n\n On page 20, the MHM provided supporting documentation for one\n transaction and stated that they could not acquire receipts for the other\n transactions. Based on the supporting documentation provided by MHM\n officials, this recommendation was reduced by $1,100.\n\n This recommendation can be closed when we receive documentation\n demonstrating that the MHM has remedied the remaining $2,413 in\n unsupported other direct costs.\n\n6.\t Develop policies and procedures to ensure that expenses are\n supported and properly authorized.\n\n Resolved. OVW concurred with our recommendation to develop policies\n and procedures to ensure that expenses are supported and properly\n authorized. OVW stated in its response that they will coordinate with MHM\n to ensure that they develop policies and procedures to ensure that\n expenses are supported and properly authorized.\n\n On page 20, the MHM concurred with our recommendation. MHM stated in\n its response that now, \xe2\x80\x9call expenses are submitted to the Executive Director\n for signed approval. Then, the Executive Director sends the approved\n invoice to MHM accounting for processing.\xe2\x80\x9d However, we did not receive\n any documentation supporting this new policy.\n\n\n 28\n\n\x0c This recommendation can be closed when we receive documentation\n demonstrating that the MHM has implemented policies procedures to\n ensure that expenses are supported and properly authorized.\n\n7.\t Develop policies and procedures to ensure that documentation is\n maintained to support progress report data related to training\n activities and volunteer services provided by JAMLAC personnel.\n\n Resolved. OVW concurred with our recommendation to develop policies\n and procedures to ensure that documentation is maintained to support\n progress report data related to training activities and volunteer services\n provided by JAMLAC personnel. OVW stated in its response that they will\n coordinate with MHM to ensure that they develop policies and procedures to\n ensure that documentation is maintained to support progress report data\n related to training activities and volunteer services provided by JAMLAC\n personnel.\n\n On page 20, MHM officials concurred with our recommendation. MHM\n stated in its response that MHM implemented new procedures on July 1,\n 2013, where all training activities and volunteer services will be\n documented and retained for 3 years. MHM officials provided\n documentation showing documentation of training events and volunteer\n services that have occurred since July 1, 2013. However, we did not\n receive any documentation supporting this new policy.\n\n This recommendation can be closed when we receive documentation\n demonstrating that the MHM has implemented procedures to ensure that\n documentation is maintained to support progress report data related to\n training activities and volunteer services provided by JAMLAC personnel.\n\n\n\n\n 29\n\n\x0c'


type: wikipedia

text:
Abbejevo število (ali tudi V-število) prozorne snovi je v fiziki in optiki brezrazsežno število, ki določa njeno disperzijo in je različica lomnega količnika z valovno dolžino:
 kjer so , in lomni količniki snovi pri valovnih dolžinah Fraunhoferjevih absorpcijskih spektralnih črtah D-, F- in C- (589,2 nm, 486,1 nm in 656,3 nm). Snovi z nizko disperzijo imajo veliko Abbejevo število .
 Število se imenuje po Ernestu Karlu Abbeju, ki ga je vpeljal.
 S številom razvrščajo stekla. »Kristalna« stekla imajo , »kronska« stekla pa . Običajne vrednosti so od 20 za zelo gosta kristalna stekla do 60 za zelo lahka kronska stekla. Abbejeva števila so uporabna za disperzijo vidne svetlobe. Za druge valovne dolžine ali za še točnejše namene uporabijo skupinsko hitrost disperzije, ki se v splošnem razlikuje od fazne hitrosti in s katero potuje energija v prozorni snovi v elektromagnetnem valovanju.
 Abbejev diagram prikazuje odvisnost Abbejevega števila snovi od njenega lomnega količnika . Stekla se lahko na ta način kategorizirajo na podlagi njihove sestave in lege v diagramu. To je lahko črkovno-številčna koda, kot jo rabi Schottov katalog, ali pa šestmestna številčna mednarodna koda stekla.
 Z Abbejevimi števili se lahko izračunajo potrebne goriščne razdalje akromatičnih dvojničnih leč za zmanjšanje kromatične aberacije.
 Naslednja razpredelnica prikazuje standardne valovne dolžine pri katerih je po navadi določen ustrezni z označenimi spodnjimi indeksi. se na primer meri pri valovni dolžini 589,3 nm:
 Glej tudi
 Abbejeva prizma
 Abbejev refraktometer
 Sklici
 Viri
 Optika
 Nihanje in valovanje
 Brezrazsežne količine
 Ernst Karl Abbe


text:
Vidoši su naseljeno mjesto u gradu Livnu, Federacija Bosne i Hercegovine, BiH.
 Nalazi se na istočnom dijelu Velikog polja u gornjem slijevu rijeke Sturbe, okruženom tušničkim brdima.
 Stanovništvo
 Popisi 1971. – 1991.
 Prema popisu stanovništva 1991. godine cijela MZ Vidoši imala je ukupno 3.095 stanovnika. Od toga: Hrvata 2.813 (90,89 %), Bošnjaka 212 (6,85 %), Srba 28 (0,9%) i ostalih 42 (1,63%).
 Popis 2013.
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 |colspan ="7" | Vidoši
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 |style="background: bgcolor="#F5DEB3" | godina popisa|style="background: bgcolor="#C2B280" | 2013.
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 |Hrvati
 |405 (85,44%)
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 |Bošnjaci
 |67 (14,14%)
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 |Srbi
 |1 (0,21%)
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 |ostali i nepoznato
 |1 (0,21%)
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 |style="background: bgcolor="#F5DEB3" |ukupno|474|}
 Župa Vidoši
 Župa Vidoši jedna je od najstarijih u livanjskom kraju. Dali je i najstarija o tome postoje određene kontroverze. Kao jedna od osam župa pripada livanjskom dekanatu, koji je u sastavu Banjalučke biskupije.
 U nju pripadaju sljedeća mjesta:
 Dobro (prvi put se spominje 1400. godine u Darovnici kralja Stjepana Ostoje Hrvoju Vukčiću Hrvatiniću)
 Dola
 Glavice
 Grgurići (spominje se početkom 17. stoljeća u popisima bosanskih nahija)
 Lopatice (ime dobilo vjerojatno po razvijenoj radinosti izrade lopata)
 Lopatinac
 Megdan (dobilo ime po mjestu gdje se nekad trgovalo stokom)
 Potkraj (nalazi se ispod planine Tušnice, 4 km od Vidoša)
 Potok
 Smričani (ime dobilo po kraškoj uvali u kojoj se nalazi)
 Sturba (ime dobilo po istoimenoj rijeci koja u njemu izvire)
 Tušnica (mjesto i rudnik ugljena ispod istoimene planine)
 Vidoši
 Zagoričani (prvi put se spominje 1400. godine u Darovnici kralja Stjepana Ostoje Hrvoju Vukčiću Hrvatiniću)
 U župi već duži niz godina aktivno djeluje Franjevačka mladež (FRAMA).
 Vidoši su središte svetkovine Uznesenja Blažene Djevice Marije na nebo livanjskog dekanata, koja se slavi 15. kolovoza svake godine. Blagdan župe je 8. prosinac, kad se slavi Bezgrešno začeće Blažene Djevice Marije.
 Vjernici Majku Božju u ovoj župi štuju kao Gospu Vidošku.
 Katolička župa Vidoši u svom godišnjem popisu prilikom blagoslova kuća 2005./2006. evidentirala je 3.157 vjernika.
 Demografske karakteristike u župi Vidoši Tablica rođenih i umrlih izabranih godina u razdoblju od 150 godina u župi Vidoši.Prema vidoškim maticama, koje se vode od 1802. godine, najviše rođenih iskazano je 1939. godine - 179, a najmanje 1854. – 37.
 Umrlih je najviše bilo 1944. – 169, a najmanje 1853. – 4.
 Opismenjavanje i školstvo u župi Vidoši
 Pionirski posao u opismenjavaju puka u ovom kraju pripada fra Lovri Karauli, koji je vidoški župnik od 1832. – 1840. godine i predvodnik organiziranog školstva u livanjskom kraju. On je 1832. i 1833. sazidao novi župni stan, a stari dotrajali obnovio i u crkvicu preokrenuo, a poslije za školu preuredio. Ta crkvica, zvana Kula, postala je prva škola s određenim planom i programom na području Livna. Tu su školu pohađala samo muška djeca iz najbliže okolice. 1858. ovaj tribun livanjskih katolika sagradio je posebnu "kućicu kao školu" na Gorici u Livnu, koja je prozvana kao "Karaulina škola". Dr. Miroslava Topić, u svojoj doktorskoj disertaciji "Franjevačke škole i zavodi u BiH", obranjenoj 2005. na Filozofskom fakultetu u Sarajevu, za tu školu piše da "... je to bila prva hrvatska škola u Bosni i Hercegovini u kojoj se narodni jezik naziva hrvatskim imenom".
 Nakon njega, za opismenjavanje svojih župljana, zaslužan je mnogo i fra Anđeo Ćurić (župnik od 1878. – 1882. i 1885. – 1889.). On je kod župnog stana u Vidošima otvorio školu koju je pohađalo i do stotinu učenika. Za svoje zasluge tri puta je bio odlikovan od austrijskih vlasti.
 Masovniji tečaj za opismenjavanje omladine organizirao je fra Bono Grebenar početkom 1929. godine. Učili su čitanje, pisanje, povijest i račun. Pred Drugi svjetski rat akciju opismenjavanja organiziralo i provodilo je vodstvo HSS-a. Ti tečajevi organizirani su od 1936. godine po privatnim kućama, gdje se učilo pisanje i računanje. Žene su dodatno učile još vezenje i tkanje.
 Prva državna škola u ovom kraju napravljena je 1930. u Smričanima. U prvoj generaciji školu je završilo 27 učenika iz svih mjesta vidoške župe. Osnovnoškolska nastava organizirana je od listopada 1943., a opismenjavanje odraslih intezivirano je 1944. i 1945. u večernjim satima.
 1951./1952. škola iz Potkraja premještena je na Megdan u tek napravljenju školsku zgradu, te će poslije prerast u osmogodišnju školu, sve do 1979. godine.Osnovna školaOsnovna škola "Fra Lovro Karaula" (bivša "Mladost") u Vidošima izgrađena su jednim dijelom dobrovoljnim prilozima mještana (300 DEM). Otvorena je povodom nekadašnjeg "Dana Livna" 10. listopada 1979. godine. Škola raspolaže s 8 modernih učionica.
 Migracije
 Iz Vidoša, kako mjesta tako i MZ, veliki broj stanovnika privremeno je ili trajno napustio rodni kraj. Prve migracije bile su 20.-ih godina prošlog stoljeća u Belgiju, Francusku i SAD,
 da bi se u 60.-tim godinama veliki broj mještana uputio u Njemačku, Austriju, Švicarsku i prekooceanske zemlje. Zagreb, Slavonija, te mjesta na dalmatinskoj obali, također su cilj mnogih stanovnika ovog kraja.
 Povijest
 Vidoši se prvi put spominje 1742. godine kada je pobožna udovica Vidošević iz sela Radinčića ostavila oporuku o darivanju zemljišta u kamenjaru gdje je napravljena kućica slamom pokrivena za svećenike.
 Sredinom 18. stoljeća u Vidošima je postojala zgradica od šepera, koja je služila kao crkva. Godine 1833. pod imenom gospodarske zgrade (crkve je tada bilo zabranjeno graditi) izgrađena je kamena crkvica.
 Fra Lovro Karaula (1800. – 1875.) pribavio je 1853. godine pašino pismo (bujruntiju) i nakon nje nalog (tur. ferman) da se smiju graditi crkve u Vidošima i na Gorici u Livnu.
 Gradnja sadašnje crkve započeta je u vrijeme službe fra Bone Jurića 1854. g., a završena je dvije godine kasnije za vrijeme fra Grge Lozića. Crkvu su gradili poznati livanjski graditelji i klesari Mato i Jozo Radnić-Baja. Glavni oltar od kamena isklesao je 1870. Mato Radnić-Baja. On ga je radio po uzoru na oltar Gospe Sinjske u crkvi u Sinju. Pobočni oltar Sv. Klementa radio je klesar Ivan Bandov 1866. god., a oltar Sv. Josipa klesar Marelja. Oba su oltara 1982. porušena. Zvonik (kao i crkva urađeni su od tesanog kamena) je postavljen 1902. godine.
 Crkva je posvećena Bezgrješnom začeću Blažene Djevice Marije. Crkvu izgrađenu doprinosom mještana župe blagoslovio je fra Lovro Karaula 8. prosinca 1856. godine. Matice župe Vidoši sačuvane su od 1802. godine i nalaze se u Franjevačkom samostanu na Gorici u Livnu.
 Prva župna kuća izgorjela je 1801. g. u požaru, kao i sve matice. Današnja župna kuća sagradjena je 1974. g. za vrijeme župnikovanja fra Tome Buljana, na temeljima one iz 1833. godine.
 Nacionalni spomenici
 Historijska građevina – Župna crkva Bezgrešnog začeća u Vidošima, općina Livno, proglašena je za nacionalni spomenik Bosne i Hercegovine
 U blizini crkve u Vidošima nalazi se Vidoška gradina, također proglašena nacionalnim spomenikom Bosne i Hercegovine 2009. g.). To je jedna od delmatskih utvrda na livanjskom području koju su Rimljani osvojili i zidovima pojačali (9. godine pad Delmata pod Rimsku upravu). Vidoška gradina vjerojatno je bila postaja na rimskoj cesti prema Saloni. Na prostorima župe Vidoši nalaze se brojni (208) srednjovjekovni nadgrobni spomenici (stećci).
 Najstariji pisani dokument u ovome kraju ostavili su Rimljani. Na jednom poklopcu rimske kamene urne nađene poviše izvora Sturbe početkom 60.-tih godina 19. stoljeća, pisalo je na latinskom jeziku: "DM Firmus Surionis vixit an(nis) XXX pro frt posteris (...)". Nažalost taj vrijedan dokument je izgubljen.
 Stradanje stanovnika župe Vidoši u ratovima
 Iz ne cjelovitog popisa dosad je zabilježeno da je Prvi svjetski rat s ovih prostora odnio 52 života.
 Na području župe Vidoši u Drugom svjetskom ratu stradalo je 230 osoba, a u samom mjestu Vidoši - 16 osoba.
 U Domovinskom ratu od 1991. – 1995. iz ove župe poginulo je 20 branitelja i 1 civilna osoba.
 Gospodarstvo
 Stanovništvo se uglavnom bavi poljoprivredom, stočarstvom, pčelarstvom, te drugim poslovnim djelatnostima u obližnjem Livnu. Slabim poslovanjem Rudnika ugljena Tušnica, utemeljenog još 1888. godine, mnogi mještani ostali su bez posla. Izvor prihoda su još i doznake iz inozemstva u vidu raznih pomoći članova obitelji ili mirovine ostvarene od tzv. "gastarbajtera".
 Infrastruktura
 Vidoši su elektrificirani 1952. godine. Telekomunikacijski vod do tušničkog rudnika postavljen je 1954. godine, dok je šire mjesto na mrežu priključeno u listopadu 1983. godine. Mještani su za telefonske priključke morali izdvojiti po 1.800 DEM. Asfalt na magistralnoj cesti (6-1) Livno - Tomislavgrad od Drinove Međe postavlja se 70.-tih godina. 1975. godine asfaltirana je makadamska cesta od Glavica do Tušnice (6,5 km). Fratarsku cestu od Dobrog do Vidoša, započetu još davne 1934. godine zahvaljujući fra fra Anti Šakiću, dovršava fra fra Ćiro Lovrić 1988. godine. Udaljenost je smanjena s 18 na 2 km. Lokalni vodovod izgrađen je 1983. godine.
 KulturaDom kultureDom kulture (prvi u BiH) izgrađen je nakon Drugog svjetskog rata dobrovoljnim radom mještana Mjesne zajednice Vidoši. Svečano je otvoren 1949. godine. Električnu energiju dobivao je iz tušničkog rudnika, koji je opskrbljivao i grad Livno. Predstavljao je tada jedno od najmodernijih okupljališta mladeži šireg livanjskog kraja. U sklopu objekta nalazili su se: kino "Ograda" (čiji je kino-projektor poklonilo Izvršno vijeće BiH), kavana, ambulanta, trgovina mješovite robe, kasnije pošta i matični ured. U dvorištu, na propisno napravljenom igralištu, omladina je igrala odbojku.
 U 70.-tim godinama kino se dvorana koristi kao disko klub "Raj".
 U nedostatku adekvatnog prostora u Livnu, Dom kulture je mjesto održavanja brojnih koncerata najpoznatijih umjetnika iz Hrvatske i Bosne Hercegovine, priredbi i društvenih manifestacija ondašnjeg sustava. S nedostatkom financijskih sredstava biva nažalost u zadnja 2 desetljeća sve više zapušten i prepušten propadanju. U njemu je nekoliko godina bila smještena tvornica za preradu drveta. Danas je jedino poštanski ured u funkciji (1964. – 1969., te stalno od 1977. g.). U planu je saniranje Doma kulture i predavanje na korištenje KUD-u "Rudine" osnovanom 24.siječnja 2010. godine, koje promiče tradiciju, običaje i kulturno nasljeđe Hrvata livanjskog kraja. KUD "Rudine" ima trenutačno više od 200 članova. Likovne kolonijeU Vidošima su do sada organizirane dvije likovne kolonije.
 Prva 2007. u povodu 150. godišnjice izgradnje vidoške crkve. Inicijator je bio vidoški župnik fra Pero Kuliš, a organizator župni ured Vidoši i Udruga likovnih umjetnika Livna.
 U koloniji se našao dobar broj likovnjaka iz vidoške župe, livanjskog kraja, te nekolicina njih iz drugih mjesta: Zagreba, Slavonskog Broda, Splita, Mostara, Zenice, Novog Travnika, Čapljine, Neuma i Čitluka.
 Druga likovna kolonija, održana je 2008. Okupila je dvadesetak likovnih umjetnika iz BiH i Hrvatske. Dio prihoda od aukcije slika namijenjen je obnovi crkve, a umjetnička djela sakralne tematike ostala su u vlasništvu župe Vidoši.
 Šport MNK "Seljak"MNK Seljak Vidoši bio je i prvak bivše države u malom nogometu 1991. godine. U finalnoj utakmici u "Kutiji šibica" u Zagrebu 13.1.1991. pobijedio je rezultatom 1:0 MNK "Uspinjača" iz Zagreba. Igrači koji su nastupili: pok. Dalibor Perković-Dali, Konta, Bandov, Anić, Matan, Ćorluka, Z. Duvnjak, Omazić, D. Duvnjak.
 Godinu dana prije MNK "Seljak" bio je bio je doprvak Jugoslavije. U odlučujućoj utakmici (11. veljače 1990.) u Srijemskoj Mitrovici poražen je od MNK "Uspinjača" iz Zagreba, rezultatom 0:2.
 Na prvenstvu Europe u Madridu krajem lipnja i početkom sprnja 1991. MNK "Seljak" osvojio je treće mjesto (pobjeda nad prvakom Mađarske rezultatom 11:7).Boris Bandov'''
 Boris Bandov, nogometaš i trener, rođen 1953. godine. Od 1976. – 1983. 33 puta je nastupio za reprezentaciju SAD-a. Trener je FC Westchester (do 17. g.).
 Poznate osobe
 Stipo Manđeralo, autor značajnih djela iz livanjske tradicije i povijesti.
 Vinko Brešić, književni povjesničar i sveučilišni profesor.
 Vlado Sučić, sveučilišni profesor.
 Vatroslav Kuliš, hrv. slikar i grafičar
 Galerija
 Izvori
 Dr.sc. Petar Džaja, dr.vet.med, Hrvati-Katolici livanjskog kraja, Zagreb, 2000. Vikarijat Banjalučke biskupije
 Marijan Karaula, Knjiga bola - Stradanje Hrvata livanjskog kraja u dva posljednja rata, Sarajevo-Zagreb, 2005., Svjetlo riječi
 Stipo Manđeralo, S Vidoške gradine, Livno 2006., Vlastita naklada
 Stipo Manđeralo, Lozićev ilirski san, Split-Livno 1992., Zbornik "Kačić"
 Stipo Manđeralo, Kutija za čuvanje vremena, Livno 1996., Svjetlo riječi
 Stipo Manđeralo, Zlatne ruke, Livno 1999., Svjetlo riječi
 Župa Vidoši - U povodu 150. godišnjice blagoslova župne crkve, Livno 2007., Župni ured Vidoši (Livno)
 Internet - izvor, "Popis po mjesnim zajednicama"
 Vanjske poveznice
 Župa Vidoši
 Audio prilozi o Vidošima
 TV prilog HRT-a od od 8.1.2006.
 Vidoši - Panorama
 Pogled na Vidoše
 KUD "Rudine"
 Naselja u Hercegbosanskoj županiji
 Livno