Audit 293657

Federal agency: U.S. Department of Health and Human Services Federal program title: Unaccompanied Alien Children Program Assistance Listing Number: 93.676 Pass-Through Agency: Lutheran Immigration and Refugee Services Pass-Through Number(s): 356-22-00 Award Period: 1/1/2022 – 12/31/2022 Type of Finding: Internal Control over Compliance Criteria or specific requirement: Expenses must be supported by source documentation, such as receipts, invoices, or cancelled checks. Condition: During our testing, we noted that the Organization did not have adequate controls to ensure that expenses were supported by source documentation. Questioned Costs: $77.45 Context: The Organization did not have source documentation to support one of the sixteen expenses that were selected for testing. Cause: The controls in place were not operating effectively to ensure expenses are supported with the proper documentation. Effect: The auditor noted one instance of noncompliance and a lack of internal controls over these compliance requirements. Repeat Finding: No Recommendation: It is recommended that the Organization design controls to ensure expenses are supported by source documentation. Views of responsible officials: There is no disagreement with the audit finding.

Federal agency: U.S. Department of Health and Human Services Federal program title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Church World Services; Lutheran Immigration and Refugee Services Pass-Through Number(s): Various Award Period: 1/1/2023 – 9/29/2023 Type of Finding: Material Weakness on Internal Control over Compliance Criteria or specific requirement: The Organization is required to maintain records of the time spent on each federal award on a monthly basis. The records must reflect the total activity for which each employee is compensated and the percentage of their time that is spent on each federal award. The records must be signed by the employee or a responsible supervisor and must be certified by an authorized official of the organization. The records must be maintained for a period of three years from the date of submission of the final expenditure report. Condition: During our testing, it was noted that the Organization did not have internal controls designed to ensure employees time and effort spent on the above reference program was properly documented. Questioned Costs: $4,992 Context: The Organization did not have timesheets or the proper approvals to support the payroll costs that were charged to the federal program. Cause: The Organization did not have a process or controls in place to document time spent on each federal award on a monthly basis. Effect: The Organization is not in compliance with federal law and time and effort reporting as required under Uniform Guidance. Repeat Finding: No Recommendation: It is recommended that the Organization design controls to ensure time and effort spent on programs are properly documented in accordance with Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.

Federal agency: U.S. Department of Health and Human Services Federal program title: Unaccompanied Alien Children Program Assistance Listing Number: 93.676 Pass-Through Agency: Lutheran Immigration and Refugee Services Pass-Through Number(s): 356-22-00 Award Period: 1/1/2022 – 12/31/2022 Type of Finding: Internal Control over Compliance Criteria or specific requirement: Expenses must be supported by source documentation, such as receipts, invoices, or cancelled checks. Condition: During our testing, we noted that the Organization did not have adequate controls to ensure that expenses were supported by source documentation. Questioned Costs: $77.45 Context: The Organization did not have source documentation to support one of the sixteen expenses that were selected for testing. Cause: The controls in place were not operating effectively to ensure expenses are supported with the proper documentation. Effect: The auditor noted one instance of noncompliance and a lack of internal controls over these compliance requirements. Repeat Finding: No Recommendation: It is recommended that the Organization design controls to ensure expenses are supported by source documentation. Views of responsible officials: There is no disagreement with the audit finding.

Federal agency: U.S. Department of Health and Human Services Federal program title: Refugee and Entrant Assistance Discretionary Grants Assistance Listing Number: 93.576 Pass-Through Agency: Church World Services; Lutheran Immigration and Refugee Services Pass-Through Number(s): Various Award Period: 1/1/2023 – 9/29/2023 Type of Finding: Material Weakness on Internal Control over Compliance Criteria or specific requirement: The Organization is required to maintain records of the time spent on each federal award on a monthly basis. The records must reflect the total activity for which each employee is compensated and the percentage of their time that is spent on each federal award. The records must be signed by the employee or a responsible supervisor and must be certified by an authorized official of the organization. The records must be maintained for a period of three years from the date of submission of the final expenditure report. Condition: During our testing, it was noted that the Organization did not have internal controls designed to ensure employees time and effort spent on the above reference program was properly documented. Questioned Costs: $4,992 Context: The Organization did not have timesheets or the proper approvals to support the payroll costs that were charged to the federal program. Cause: The Organization did not have a process or controls in place to document time spent on each federal award on a monthly basis. Effect: The Organization is not in compliance with federal law and time and effort reporting as required under Uniform Guidance. Repeat Finding: No Recommendation: It is recommended that the Organization design controls to ensure time and effort spent on programs are properly documented in accordance with Uniform Guidance. Views of responsible officials: There is no disagreement with the audit finding.