Audit 35654

Finding 2022-001 Significant Deficiency: Reporting Compliance and Control Finding ALN 93.566 ? Refugee And Entrant Assistance - State Replacement Designee Administered Programs Federal Agency: U.S. Department of Health and Human Services Pass-Through Entities: N/A Criteria Or Specific Requirement: 2 CFR Part 170 requires direct recipients of grants to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the agreement was made. Additionally, proper controls must be in place surrounding review and approval of the report prior to submission to FSRS. Condition: Audit procedures revealed that the FFATA reports were not properly or timely submitted. Cause: Management was not aware FFATA reports were a continuing requirement of the grants as the Federal Agency recently established a new subrecipient reporting requirement. However, this new reporting requirement did not replace FFATA reporting. Additionally, controls over compliance were not designed effectively to ensure compliance with such grant requirements. Effect: Instances of noncompliance were not detected by management. Questioned Costs: Not applicable. Context: Reports for subrecipients who were awarded over $30,000 in federal funding were not compiled, reviewed or submitted by last day of the month following the month in which the agreement was made. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management compile and submit FFATA report timely for all subrecipient agreements for greater than $30,000 in federal funding with proper review and approval prior to submission. Views Of Responsible Officials: Paul Costigan, State Refugee Coordinator, and his team will compile and submit reports on a go forward basis for all subrecipients as necessary.

Finding 2022-001 Significant Deficiency: Reporting Compliance and Control Finding ALN 93.566 ? Refugee And Entrant Assistance - State Replacement Designee Administered Programs Federal Agency: U.S. Department of Health and Human Services Pass-Through Entities: N/A Criteria Or Specific Requirement: 2 CFR Part 170 requires direct recipients of grants to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the agreement was made. Additionally, proper controls must be in place surrounding review and approval of the report prior to submission to FSRS. Condition: Audit procedures revealed that the FFATA reports were not properly or timely submitted. Cause: Management was not aware FFATA reports were a continuing requirement of the grants as the Federal Agency recently established a new subrecipient reporting requirement. However, this new reporting requirement did not replace FFATA reporting. Additionally, controls over compliance were not designed effectively to ensure compliance with such grant requirements. Effect: Instances of noncompliance were not detected by management. Questioned Costs: Not applicable. Context: Reports for subrecipients who were awarded over $30,000 in federal funding were not compiled, reviewed or submitted by last day of the month following the month in which the agreement was made. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management compile and submit FFATA report timely for all subrecipient agreements for greater than $30,000 in federal funding with proper review and approval prior to submission. Views Of Responsible Officials: Paul Costigan, State Refugee Coordinator, and his team will compile and submit reports on a go forward basis for all subrecipients as necessary.

Finding 2022-001 Significant Deficiency: Reporting Compliance and Control Finding ALN 93.566 ? Refugee And Entrant Assistance - State Replacement Designee Administered Programs Federal Agency: U.S. Department of Health and Human Services Pass-Through Entities: N/A Criteria Or Specific Requirement: 2 CFR Part 170 requires direct recipients of grants to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the agreement was made. Additionally, proper controls must be in place surrounding review and approval of the report prior to submission to FSRS. Condition: Audit procedures revealed that the FFATA reports were not properly or timely submitted. Cause: Management was not aware FFATA reports were a continuing requirement of the grants as the Federal Agency recently established a new subrecipient reporting requirement. However, this new reporting requirement did not replace FFATA reporting. Additionally, controls over compliance were not designed effectively to ensure compliance with such grant requirements. Effect: Instances of noncompliance were not detected by management. Questioned Costs: Not applicable. Context: Reports for subrecipients who were awarded over $30,000 in federal funding were not compiled, reviewed or submitted by last day of the month following the month in which the agreement was made. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management compile and submit FFATA report timely for all subrecipient agreements for greater than $30,000 in federal funding with proper review and approval prior to submission. Views Of Responsible Officials: Paul Costigan, State Refugee Coordinator, and his team will compile and submit reports on a go forward basis for all subrecipients as necessary.

Finding 2022-001 Significant Deficiency: Reporting Compliance and Control Finding ALN 93.566 ? Refugee And Entrant Assistance - State Replacement Designee Administered Programs Federal Agency: U.S. Department of Health and Human Services Pass-Through Entities: N/A Criteria Or Specific Requirement: 2 CFR Part 170 requires direct recipients of grants to report first-tier subawards of $30,000 or more to the Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting System (FSRS) no later than the last day of the month following the month in which the agreement was made. Additionally, proper controls must be in place surrounding review and approval of the report prior to submission to FSRS. Condition: Audit procedures revealed that the FFATA reports were not properly or timely submitted. Cause: Management was not aware FFATA reports were a continuing requirement of the grants as the Federal Agency recently established a new subrecipient reporting requirement. However, this new reporting requirement did not replace FFATA reporting. Additionally, controls over compliance were not designed effectively to ensure compliance with such grant requirements. Effect: Instances of noncompliance were not detected by management. Questioned Costs: Not applicable. Context: Reports for subrecipients who were awarded over $30,000 in federal funding were not compiled, reviewed or submitted by last day of the month following the month in which the agreement was made. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management compile and submit FFATA report timely for all subrecipient agreements for greater than $30,000 in federal funding with proper review and approval prior to submission. Views Of Responsible Officials: Paul Costigan, State Refugee Coordinator, and his team will compile and submit reports on a go forward basis for all subrecipients as necessary.