FAC Explorer

Audit 174637

FY End
2022-06-30
Total Expended
$3.53M
Findings
2
Programs
6
Organization: Refugeeone (IL)
Year: 2022 Accepted: 2022-12-01
Auditor: Porte Brown LLC

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
206026 2022-001 Significant Deficiency - A
782468 2022-001 Significant Deficiency - A

Programs

ALN Program Spent Major Findings
19.510 U.s. Refugee Admissions Program $2.15M Yes 1
93.566 Refugee and Entrant Assistance_state Administered Programs $1.01M - 0
93.185 Immunization Research, Demonstration, Public Information and Education_training and Clinical Skills Improvement Projects $72,372 - 0
93.676 Unaccompanied Alien Children Program $41,796 - 0
93.576 Refugee and Entrant Assistance_discretionary Grants $29,377 - 0
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $1,638 - 0

Contacts

Name Title Type
CX3LW7N2LNQ5 Ermias Ghiliazghi Auditee
7738985647 Megan Angle Auditor
No contacts on file

Notes to SEFA

Title: BASIS OF PRESENTATION Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The accompanying schedule of expenditures of federal awards (the Schedule) includes the federal award activity of RefugeeOne (the Agency) under programs of the federal government for the year ended June 30, 2022. The information in this Schedule is presented in accordance with the requirements of Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Because the Schedule presents only a selected portion of the operations of the Agency, it is not intended to and does not present the financial position, changes in net assets, or cash flows of the Agency.
Title: SUBRECIPIENTS Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The Agency provided no amounts to subrecipients from the federal awards listed above.
Title: LOANS OUTSTANDING Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. There were no loans outstanding at June 30, 2022.
Title: DONATED PERSONAL PROTECTIVE EQUIPMENT Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The Agency did not receive donated personal protective equipment during the year ended June 30, 2022.
Title: NON-CASH ASSISTANCE Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. De Minimis Rate Used: Y Rate Explanation: The auditee used the de minimis cost rate. The Agency had no non-cash assistance, federal insurance, or loan guarantees to be disclosed as required by the Uniform Guidance.

Finding Details

Finding 2022-001
Criteria: Internal controls should be in place that provide reasonable assurance that cost allocations of staff time accurately represent the correct allocation of employee-related costs based on the time spent by applicable employees. Condition: Cost allocations for salaries, including federal award programs, are not consistently supported by employee timesheets or other similar documentation. Effect : Because a reconciliation process is not in place to agree to personnel activity reports to cost allocations, it is possible that an employee's time may be inappropriately allocated amongst program and non program activities, including federal award programs. Cause : There are no procedures in place for tracking of employee time spent on federal programs on a cost reimbursement basis. Context : During our testing of current year expenditures, we sampled 31 payroll expenditures totaling $67,195 and identified 7 transactions totalling $13,975 in which the allocated amount was not supported by timecards maintained. Recommendation : We recommend that individuals who are written into a grant agreement as a cost reimbursement and who work in different program initiatives, track their time and submit timecards or time allocation summaries documenting their time spent on the various programs. We recommend then that the accounting department reconcile those reports and ensure that the pay period allocation is in agreement with the submitted reports. Views of Responsible Officials and Planned Corrective Actions : The Agency recognizes this finding and notes that this occurrence resulted from additional emergency additional funding provided by funders in a different payment structure than other grants received. Going forward with any new grants that are cost reimbursement based and where individuals are only partially allocated to the program, a staff allocation tracking will be implemented for said employees.
Finding 2022-001
Criteria: Internal controls should be in place that provide reasonable assurance that cost allocations of staff time accurately represent the correct allocation of employee-related costs based on the time spent by applicable employees. Condition: Cost allocations for salaries, including federal award programs, are not consistently supported by employee timesheets or other similar documentation. Effect : Because a reconciliation process is not in place to agree to personnel activity reports to cost allocations, it is possible that an employee's time may be inappropriately allocated amongst program and non program activities, including federal award programs. Cause : There are no procedures in place for tracking of employee time spent on federal programs on a cost reimbursement basis. Context : During our testing of current year expenditures, we sampled 31 payroll expenditures totaling $67,195 and identified 7 transactions totalling $13,975 in which the allocated amount was not supported by timecards maintained. Recommendation : We recommend that individuals who are written into a grant agreement as a cost reimbursement and who work in different program initiatives, track their time and submit timecards or time allocation summaries documenting their time spent on the various programs. We recommend then that the accounting department reconcile those reports and ensure that the pay period allocation is in agreement with the submitted reports. Views of Responsible Officials and Planned Corrective Actions : The Agency recognizes this finding and notes that this occurrence resulted from additional emergency additional funding provided by funders in a different payment structure than other grants received. Going forward with any new grants that are cost reimbursement based and where individuals are only partially allocated to the program, a staff allocation tracking will be implemented for said employees.