Audit 353549

Federal agency: U.S. Department of Health and Human Services Federal program title: Refugee and Entrant Assistance State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Pass-Through Agency: State of New Hampshire - Office of Health Equity Pass-Through Number(s): various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Noncompliance 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: $920 Context: The Organization lacked source documentation for one of the twenty-five expenses selected for testing. The expense charged to the program was not deemed allowable and did not serve a business purpose. 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 and allowable costs under the grant or contract. 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 State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Pass-Through Agency: State of New Hampshire - Office of Health Equity Pass-Through Number(s): various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Noncompliance 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: $920 Context: The Organization lacked source documentation for one of the twenty-five expenses selected for testing. The expense charged to the program was not deemed allowable and did not serve a business purpose. 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 and allowable costs under the grant or contract. 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 State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Pass-Through Agency: State of New Hampshire - Office of Health Equity Pass-Through Number(s): various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Noncompliance 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: $920 Context: The Organization lacked source documentation for one of the twenty-five expenses selected for testing. The expense charged to the program was not deemed allowable and did not serve a business purpose. 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 and allowable costs under the grant or contract. 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 State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Pass-Through Agency: Preferred Communities Pass-Through Number(s): Various Award Period: 10/1/2022-9/30/2023 and 10/1/2023 - 9/30/2024 Type of Finding: Internal Control over Compliance, Noncompliance Criteria or Specific Requirement: The Organization is required to submit an annual report (including both a narrative report in same format as in semi-annual reports) within 15 days of end of month. Condition: During our testing, it was noted that one of 5 reports tested was not submitted timely. Questioned Costs: Not Applicable Context: The Organization did not submit the annual report timely. Cause: The Organization’s control in place was not operating effectively. Effect: The Organization is not in compliance with reporting requirements under Uniform Guidance. Repeat Finding: No Recommendation: The Organization should review internal controls to ensure required filings are submitted timely. 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 State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Pass-Through Agency: Preferred Communities Pass-Through Number(s): Various Award Period: 10/1/2022-9/30/2023 and 10/1/2023 - 9/30/2024 Type of Finding: Internal Control over Compliance, Noncompliance Criteria or Specific Requirement: The Organization is required to submit an annual report (including both a narrative report in same format as in semi-annual reports) within 15 days of end of month. Condition: During our testing, it was noted that one of 5 reports tested was not submitted timely. Questioned Costs: Not Applicable Context: The Organization did not submit the annual report timely. Cause: The Organization’s control in place was not operating effectively. Effect: The Organization is not in compliance with reporting requirements under Uniform Guidance. Repeat Finding: No Recommendation: The Organization should review internal controls to ensure required filings are submitted timely. 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 State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Pass-Through Agency: Preferred Communities Pass-Through Number(s): Various Award Period: 10/1/2022-9/30/2023 and 10/1/2023 - 9/30/2024 Type of Finding: Internal Control over Compliance, Noncompliance Criteria or Specific Requirement: The Organization is required to submit an annual report (including both a narrative report in same format as in semi-annual reports) within 15 days of end of month. Condition: During our testing, it was noted that one of 5 reports tested was not submitted timely. Questioned Costs: Not Applicable Context: The Organization did not submit the annual report timely. Cause: The Organization’s control in place was not operating effectively. Effect: The Organization is not in compliance with reporting requirements under Uniform Guidance. Repeat Finding: No Recommendation: The Organization should review internal controls to ensure required filings are submitted timely. 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: 10/1/2022-9/30/2023 and 10/1/2023 - 9/30/2024 Type of Finding: Internal Control over Compliance, Noncompliance Criteria or Specific Requirement: The Organization is required to submit an annual report (including both a narrative report in same format as in semi-annual reports) within 15 days of end of month. Condition: During our testing, the Organization was not able to provide evidence that two of the three reports selected for testing were submitted timely. Questioned Costs: Not Applicable Context: The Organization could not provide evidence that the reports were submitted timely. Cause: The Organization’s control in place was not operating effectively. Effect: The Organization is not in compliance with reporting requirements under Uniform Guidance. Repeat Finding: No Recommendation: The Organization should review internal controls to ensure required filings are submitted timely and evidence of submission are retained as 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 State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Pass-Through Agency: State of New Hampshire - Office of Health Equity Pass-Through Number(s): various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Noncompliance 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: $920 Context: The Organization lacked source documentation for one of the twenty-five expenses selected for testing. The expense charged to the program was not deemed allowable and did not serve a business purpose. 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 and allowable costs under the grant or contract. 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 State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Pass-Through Agency: State of New Hampshire - Office of Health Equity Pass-Through Number(s): various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Noncompliance 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: $920 Context: The Organization lacked source documentation for one of the twenty-five expenses selected for testing. The expense charged to the program was not deemed allowable and did not serve a business purpose. 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 and allowable costs under the grant or contract. 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 State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Pass-Through Agency: State of New Hampshire - Office of Health Equity Pass-Through Number(s): various Award Period: 7/1/2023 – 6/30/2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Noncompliance 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: $920 Context: The Organization lacked source documentation for one of the twenty-five expenses selected for testing. The expense charged to the program was not deemed allowable and did not serve a business purpose. 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 and allowable costs under the grant or contract. 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 State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Pass-Through Agency: Preferred Communities Pass-Through Number(s): Various Award Period: 10/1/2022-9/30/2023 and 10/1/2023 - 9/30/2024 Type of Finding: Internal Control over Compliance, Noncompliance Criteria or Specific Requirement: The Organization is required to submit an annual report (including both a narrative report in same format as in semi-annual reports) within 15 days of end of month. Condition: During our testing, it was noted that one of 5 reports tested was not submitted timely. Questioned Costs: Not Applicable Context: The Organization did not submit the annual report timely. Cause: The Organization’s control in place was not operating effectively. Effect: The Organization is not in compliance with reporting requirements under Uniform Guidance. Repeat Finding: No Recommendation: The Organization should review internal controls to ensure required filings are submitted timely. 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 State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Pass-Through Agency: Preferred Communities Pass-Through Number(s): Various Award Period: 10/1/2022-9/30/2023 and 10/1/2023 - 9/30/2024 Type of Finding: Internal Control over Compliance, Noncompliance Criteria or Specific Requirement: The Organization is required to submit an annual report (including both a narrative report in same format as in semi-annual reports) within 15 days of end of month. Condition: During our testing, it was noted that one of 5 reports tested was not submitted timely. Questioned Costs: Not Applicable Context: The Organization did not submit the annual report timely. Cause: The Organization’s control in place was not operating effectively. Effect: The Organization is not in compliance with reporting requirements under Uniform Guidance. Repeat Finding: No Recommendation: The Organization should review internal controls to ensure required filings are submitted timely. 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 State/Replacement Designee Administered Programs Assistance Listing Number: 93.566 Pass-Through Agency: Preferred Communities Pass-Through Number(s): Various Award Period: 10/1/2022-9/30/2023 and 10/1/2023 - 9/30/2024 Type of Finding: Internal Control over Compliance, Noncompliance Criteria or Specific Requirement: The Organization is required to submit an annual report (including both a narrative report in same format as in semi-annual reports) within 15 days of end of month. Condition: During our testing, it was noted that one of 5 reports tested was not submitted timely. Questioned Costs: Not Applicable Context: The Organization did not submit the annual report timely. Cause: The Organization’s control in place was not operating effectively. Effect: The Organization is not in compliance with reporting requirements under Uniform Guidance. Repeat Finding: No Recommendation: The Organization should review internal controls to ensure required filings are submitted timely. 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: 10/1/2022-9/30/2023 and 10/1/2023 - 9/30/2024 Type of Finding: Internal Control over Compliance, Noncompliance Criteria or Specific Requirement: The Organization is required to submit an annual report (including both a narrative report in same format as in semi-annual reports) within 15 days of end of month. Condition: During our testing, the Organization was not able to provide evidence that two of the three reports selected for testing were submitted timely. Questioned Costs: Not Applicable Context: The Organization could not provide evidence that the reports were submitted timely. Cause: The Organization’s control in place was not operating effectively. Effect: The Organization is not in compliance with reporting requirements under Uniform Guidance. Repeat Finding: No Recommendation: The Organization should review internal controls to ensure required filings are submitted timely and evidence of submission are retained as documentation. Views of Responsible Officials: There is no disagreement with the audit finding.