Audit 333690

Finding: Item 2024-001 – Internal Controls over Federal Programs Significant Deficiency Federal Program – Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing Number – 93.566 Federal Award Number – 8309026721 Federal Agency – U.S. Department of Health and Human Services Pass-Through Entity – Oklahoma Department of Human Services Criteria: 2 CFR 200.303 requires that organizations receiving federal awards must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations and terms and conditions of the Federal award. Condition/context: Formal controls were not followed surrounding the following compliance requirement specified for this grant under 2 CFR Part 200, Appendix XI: Activities allowed or unallowed and allowable cost principles – payroll expenditures submitted for reimbursement included the allocation of an employee twice. Cause: A deficiency in the Organization's internal control policies resulted in inaccurate payroll expenditures submitted for reimbursement. Effect: Payroll expenditures charged to the grant were overbilled by $31,565. Questioned cost: $31,565 Repeat finding: This is not a repeat finding. Recommendation: The Organization should enhance existing internal control policies to ensure the accuracy of payroll expenditures being charged to the grant. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.

Finding: Item 2024-001 – Internal Controls over Federal Programs Significant Deficiency Federal Program – Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing Number – 93.566 Federal Award Number – 8309026721 Federal Agency – U.S. Department of Health and Human Services Pass-Through Entity – Oklahoma Department of Human Services Criteria: 2 CFR 200.303 requires that organizations receiving federal awards must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing Federal awards in compliance with Federal statutes, regulations and terms and conditions of the Federal award. Condition/context: Formal controls were not followed surrounding the following compliance requirement specified for this grant under 2 CFR Part 200, Appendix XI: Activities allowed or unallowed and allowable cost principles – payroll expenditures submitted for reimbursement included the allocation of an employee twice. Cause: A deficiency in the Organization's internal control policies resulted in inaccurate payroll expenditures submitted for reimbursement. Effect: Payroll expenditures charged to the grant were overbilled by $31,565. Questioned cost: $31,565 Repeat finding: This is not a repeat finding. Recommendation: The Organization should enhance existing internal control policies to ensure the accuracy of payroll expenditures being charged to the grant. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.