Audit 360178

FY End
2024-09-30
Total Expended
$99.93M
Findings
24
Programs
12
Organization: Hias, Inc. (MD)
Year: 2024 Accepted: 2025-06-26

Organization Exclusion Status:

Checking exclusion status...

Findings

ID Ref Severity Repeat Requirement
567627 2024-004 Significant Deficiency - I
567628 2024-005 Significant Deficiency - L
567629 2024-004 Significant Deficiency - I
567630 2024-005 Significant Deficiency - L
567631 2024-004 Significant Deficiency - I
567632 2024-005 Significant Deficiency - L
567633 2024-004 Significant Deficiency - I
567634 2024-005 Significant Deficiency - L
567635 2024-004 Significant Deficiency - I
567636 2024-005 Significant Deficiency - L
567637 2024-004 Significant Deficiency - L
567638 2024-005 Significant Deficiency - L
1144069 2024-004 Significant Deficiency - I
1144070 2024-005 Significant Deficiency - L
1144071 2024-004 Significant Deficiency - I
1144072 2024-005 Significant Deficiency - L
1144073 2024-004 Significant Deficiency - I
1144074 2024-005 Significant Deficiency - L
1144075 2024-004 Significant Deficiency - I
1144076 2024-005 Significant Deficiency - L
1144077 2024-004 Significant Deficiency - I
1144078 2024-005 Significant Deficiency - L
1144079 2024-004 Significant Deficiency - L
1144080 2024-005 Significant Deficiency - L

Contacts

Name Title Type
XG6JMUVNY2F3 Erik Gabriel Auditee
3018447267 Andreas Alexandrou Auditor
No contacts on file

Notes to SEFA

Title: Note 1. Basis of Presentation Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. HIAS has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. The accompanying Schedule of Expenditures of Federal Awards (the Schedule) includes the Federal grant activity of HIAS under programs of the Federal Government for the year ended September 30, 2024. The information in the 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). The Schedule presents only a selected portion of the operations of HIAS; accordingly, it is not intended to and does not present the consolidated financial position, changes in net assets or cash flows of HIAS.
Title: Note 2. Summary of Significant Accounting Policies Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. HIAS has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Expenditures reported on the Schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. HIAS has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance.
Title: Note 3. Reconciliation of Schedule of Expenditures of Federal Awards to the Consolidated Financial Statements Accounting Policies: Expenditures reported on the Schedule are reported on the accrual basis of accounting. De Minimis Rate Used: N Rate Explanation: Such expenditures are recognized following the cost principles contained in Uniform Guidance, wherein certain types of expenditures are not allowable or are limited as to reimbursement. Negative amounts shown on the Schedule represent adjustments or credits made in the normal course of business to amounts reported as expenditures in prior years. HIAS has elected not to use the 10-percent de minimis indirect cost rate as allowed under the Uniform Guidance. Federal expenses as reported in the Schedule of Expenditures of Federal Awards Expenditures of Federal awards assigned to subsidiary organizations $ 99,925,343 39,404 GOVERNMENT GRANTS REVENUE PER CONSOLIDATED STATEMENT OF ACTIVITIES AND CHANGE IN NET ASSETS $ 99,964,747

Finding Details

Finding 2024-004 Suspension and Debarment (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program Criteria or Specific Requirement: §200.213 Reporting a determination that a non-Federal entity is not qualified for a Federal award states that non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must verify that the person with whom you intend to do business is not excluded or disqualified, by (a) checking SAM Exclusions; (b) collecting a certification from that person; (c) adding a clause or condition to the covered transaction with that person. Condition: During our audit, we noted contractual relationships under the Federal awards for which documentation of SAM Exclusion checks were unavailable for our inspection. Cause: Administrative oversight. Effect or Potential Effect: HIAS could inadvertently enter into a contractual relationship with an entity that is suspended, debarred or otherwise included on the US Federal sanction list. Questioned Costs: $102,541 Context: Our testwork consisted of a sample of 25 vendors charged to the Federal awards under major program ALN #19.510 U.S. Refugee Admissions Program. We noted lack of timely screening documentation for nine of the 25 vendors tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that HIAS enhance its procedures to ensure that SAM screenings are run on all contractual relationships that are charged to the Federal awards, and that documentation of such screenings are maintained in the vendor files.
Finding 2024-005 Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program, ALN #93.567 Refugee and Entrant Assistance Voluntary Agency Programs Criteria or Specific Requirement: As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Prime awardees are required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted six cases in which the required subaward reporting was not completed within the required timeframe (the reports were ultimately filed late). Additionally, we noted that HIAS does not have a process to formally document the internal controls with respect to the review and approval of FFATA reports prior to submission. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: N/A Context: Our testwork consisted of a sample of sixteen subawards. Late reporting was noted for six of the sixteen subawards tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements. Additionally, we recommend that HIAS enhance documentation related to review and approval of such reports prior to submission.
Finding 2024-004 Suspension and Debarment (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program Criteria or Specific Requirement: §200.213 Reporting a determination that a non-Federal entity is not qualified for a Federal award states that non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must verify that the person with whom you intend to do business is not excluded or disqualified, by (a) checking SAM Exclusions; (b) collecting a certification from that person; (c) adding a clause or condition to the covered transaction with that person. Condition: During our audit, we noted contractual relationships under the Federal awards for which documentation of SAM Exclusion checks were unavailable for our inspection. Cause: Administrative oversight. Effect or Potential Effect: HIAS could inadvertently enter into a contractual relationship with an entity that is suspended, debarred or otherwise included on the US Federal sanction list. Questioned Costs: $102,541 Context: Our testwork consisted of a sample of 25 vendors charged to the Federal awards under major program ALN #19.510 U.S. Refugee Admissions Program. We noted lack of timely screening documentation for nine of the 25 vendors tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that HIAS enhance its procedures to ensure that SAM screenings are run on all contractual relationships that are charged to the Federal awards, and that documentation of such screenings are maintained in the vendor files.
Finding 2024-005 Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program, ALN #93.567 Refugee and Entrant Assistance Voluntary Agency Programs Criteria or Specific Requirement: As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Prime awardees are required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted six cases in which the required subaward reporting was not completed within the required timeframe (the reports were ultimately filed late). Additionally, we noted that HIAS does not have a process to formally document the internal controls with respect to the review and approval of FFATA reports prior to submission. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: N/A Context: Our testwork consisted of a sample of sixteen subawards. Late reporting was noted for six of the sixteen subawards tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements. Additionally, we recommend that HIAS enhance documentation related to review and approval of such reports prior to submission.
Finding 2024-004 Suspension and Debarment (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program Criteria or Specific Requirement: §200.213 Reporting a determination that a non-Federal entity is not qualified for a Federal award states that non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must verify that the person with whom you intend to do business is not excluded or disqualified, by (a) checking SAM Exclusions; (b) collecting a certification from that person; (c) adding a clause or condition to the covered transaction with that person. Condition: During our audit, we noted contractual relationships under the Federal awards for which documentation of SAM Exclusion checks were unavailable for our inspection. Cause: Administrative oversight. Effect or Potential Effect: HIAS could inadvertently enter into a contractual relationship with an entity that is suspended, debarred or otherwise included on the US Federal sanction list. Questioned Costs: $102,541 Context: Our testwork consisted of a sample of 25 vendors charged to the Federal awards under major program ALN #19.510 U.S. Refugee Admissions Program. We noted lack of timely screening documentation for nine of the 25 vendors tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that HIAS enhance its procedures to ensure that SAM screenings are run on all contractual relationships that are charged to the Federal awards, and that documentation of such screenings are maintained in the vendor files.
Finding 2024-005 Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program, ALN #93.567 Refugee and Entrant Assistance Voluntary Agency Programs Criteria or Specific Requirement: As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Prime awardees are required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted six cases in which the required subaward reporting was not completed within the required timeframe (the reports were ultimately filed late). Additionally, we noted that HIAS does not have a process to formally document the internal controls with respect to the review and approval of FFATA reports prior to submission. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: N/A Context: Our testwork consisted of a sample of sixteen subawards. Late reporting was noted for six of the sixteen subawards tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements. Additionally, we recommend that HIAS enhance documentation related to review and approval of such reports prior to submission.
Finding 2024-004 Suspension and Debarment (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program Criteria or Specific Requirement: §200.213 Reporting a determination that a non-Federal entity is not qualified for a Federal award states that non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must verify that the person with whom you intend to do business is not excluded or disqualified, by (a) checking SAM Exclusions; (b) collecting a certification from that person; (c) adding a clause or condition to the covered transaction with that person. Condition: During our audit, we noted contractual relationships under the Federal awards for which documentation of SAM Exclusion checks were unavailable for our inspection. Cause: Administrative oversight. Effect or Potential Effect: HIAS could inadvertently enter into a contractual relationship with an entity that is suspended, debarred or otherwise included on the US Federal sanction list. Questioned Costs: $102,541 Context: Our testwork consisted of a sample of 25 vendors charged to the Federal awards under major program ALN #19.510 U.S. Refugee Admissions Program. We noted lack of timely screening documentation for nine of the 25 vendors tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that HIAS enhance its procedures to ensure that SAM screenings are run on all contractual relationships that are charged to the Federal awards, and that documentation of such screenings are maintained in the vendor files.
Finding 2024-005 Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program, ALN #93.567 Refugee and Entrant Assistance Voluntary Agency Programs Criteria or Specific Requirement: As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Prime awardees are required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted six cases in which the required subaward reporting was not completed within the required timeframe (the reports were ultimately filed late). Additionally, we noted that HIAS does not have a process to formally document the internal controls with respect to the review and approval of FFATA reports prior to submission. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: N/A Context: Our testwork consisted of a sample of sixteen subawards. Late reporting was noted for six of the sixteen subawards tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements. Additionally, we recommend that HIAS enhance documentation related to review and approval of such reports prior to submission.
Finding 2024-004 Suspension and Debarment (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program Criteria or Specific Requirement: §200.213 Reporting a determination that a non-Federal entity is not qualified for a Federal award states that non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must verify that the person with whom you intend to do business is not excluded or disqualified, by (a) checking SAM Exclusions; (b) collecting a certification from that person; (c) adding a clause or condition to the covered transaction with that person. Condition: During our audit, we noted contractual relationships under the Federal awards for which documentation of SAM Exclusion checks were unavailable for our inspection. Cause: Administrative oversight. Effect or Potential Effect: HIAS could inadvertently enter into a contractual relationship with an entity that is suspended, debarred or otherwise included on the US Federal sanction list. Questioned Costs: $102,541 Context: Our testwork consisted of a sample of 25 vendors charged to the Federal awards under major program ALN #19.510 U.S. Refugee Admissions Program. We noted lack of timely screening documentation for nine of the 25 vendors tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that HIAS enhance its procedures to ensure that SAM screenings are run on all contractual relationships that are charged to the Federal awards, and that documentation of such screenings are maintained in the vendor files.
Finding 2024-005 Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program, ALN #93.567 Refugee and Entrant Assistance Voluntary Agency Programs Criteria or Specific Requirement: As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Prime awardees are required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted six cases in which the required subaward reporting was not completed within the required timeframe (the reports were ultimately filed late). Additionally, we noted that HIAS does not have a process to formally document the internal controls with respect to the review and approval of FFATA reports prior to submission. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: N/A Context: Our testwork consisted of a sample of sixteen subawards. Late reporting was noted for six of the sixteen subawards tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements. Additionally, we recommend that HIAS enhance documentation related to review and approval of such reports prior to submission.
Finding 2024-004 Suspension and Debarment (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program Criteria or Specific Requirement: §200.213 Reporting a determination that a non-Federal entity is not qualified for a Federal award states that non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must verify that the person with whom you intend to do business is not excluded or disqualified, by (a) checking SAM Exclusions; (b) collecting a certification from that person; (c) adding a clause or condition to the covered transaction with that person. Condition: During our audit, we noted contractual relationships under the Federal awards for which documentation of SAM Exclusion checks were unavailable for our inspection. Cause: Administrative oversight. Effect or Potential Effect: HIAS could inadvertently enter into a contractual relationship with an entity that is suspended, debarred or otherwise included on the US Federal sanction list. Questioned Costs: $102,541 Context: Our testwork consisted of a sample of 25 vendors charged to the Federal awards under major program ALN #19.510 U.S. Refugee Admissions Program. We noted lack of timely screening documentation for nine of the 25 vendors tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that HIAS enhance its procedures to ensure that SAM screenings are run on all contractual relationships that are charged to the Federal awards, and that documentation of such screenings are maintained in the vendor files.
Finding 2024-005 Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program, ALN #93.567 Refugee and Entrant Assistance Voluntary Agency Programs Criteria or Specific Requirement: As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Prime awardees are required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted six cases in which the required subaward reporting was not completed within the required timeframe (the reports were ultimately filed late). Additionally, we noted that HIAS does not have a process to formally document the internal controls with respect to the review and approval of FFATA reports prior to submission. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: N/A Context: Our testwork consisted of a sample of sixteen subawards. Late reporting was noted for six of the sixteen subawards tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements. Additionally, we recommend that HIAS enhance documentation related to review and approval of such reports prior to submission.
Finding 2024-004 Suspension and Debarment (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program Criteria or Specific Requirement: §200.213 Reporting a determination that a non-Federal entity is not qualified for a Federal award states that non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must verify that the person with whom you intend to do business is not excluded or disqualified, by (a) checking SAM Exclusions; (b) collecting a certification from that person; (c) adding a clause or condition to the covered transaction with that person. Condition: During our audit, we noted contractual relationships under the Federal awards for which documentation of SAM Exclusion checks were unavailable for our inspection. Cause: Administrative oversight. Effect or Potential Effect: HIAS could inadvertently enter into a contractual relationship with an entity that is suspended, debarred or otherwise included on the US Federal sanction list. Questioned Costs: $102,541 Context: Our testwork consisted of a sample of 25 vendors charged to the Federal awards under major program ALN #19.510 U.S. Refugee Admissions Program. We noted lack of timely screening documentation for nine of the 25 vendors tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that HIAS enhance its procedures to ensure that SAM screenings are run on all contractual relationships that are charged to the Federal awards, and that documentation of such screenings are maintained in the vendor files.
Finding 2024-005 Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program, ALN #93.567 Refugee and Entrant Assistance Voluntary Agency Programs Criteria or Specific Requirement: As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Prime awardees are required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted six cases in which the required subaward reporting was not completed within the required timeframe (the reports were ultimately filed late). Additionally, we noted that HIAS does not have a process to formally document the internal controls with respect to the review and approval of FFATA reports prior to submission. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: N/A Context: Our testwork consisted of a sample of sixteen subawards. Late reporting was noted for six of the sixteen subawards tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements. Additionally, we recommend that HIAS enhance documentation related to review and approval of such reports prior to submission.
Finding 2024-004 Suspension and Debarment (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program Criteria or Specific Requirement: §200.213 Reporting a determination that a non-Federal entity is not qualified for a Federal award states that non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must verify that the person with whom you intend to do business is not excluded or disqualified, by (a) checking SAM Exclusions; (b) collecting a certification from that person; (c) adding a clause or condition to the covered transaction with that person. Condition: During our audit, we noted contractual relationships under the Federal awards for which documentation of SAM Exclusion checks were unavailable for our inspection. Cause: Administrative oversight. Effect or Potential Effect: HIAS could inadvertently enter into a contractual relationship with an entity that is suspended, debarred or otherwise included on the US Federal sanction list. Questioned Costs: $102,541 Context: Our testwork consisted of a sample of 25 vendors charged to the Federal awards under major program ALN #19.510 U.S. Refugee Admissions Program. We noted lack of timely screening documentation for nine of the 25 vendors tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that HIAS enhance its procedures to ensure that SAM screenings are run on all contractual relationships that are charged to the Federal awards, and that documentation of such screenings are maintained in the vendor files.
Finding 2024-005 Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program, ALN #93.567 Refugee and Entrant Assistance Voluntary Agency Programs Criteria or Specific Requirement: As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Prime awardees are required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted six cases in which the required subaward reporting was not completed within the required timeframe (the reports were ultimately filed late). Additionally, we noted that HIAS does not have a process to formally document the internal controls with respect to the review and approval of FFATA reports prior to submission. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: N/A Context: Our testwork consisted of a sample of sixteen subawards. Late reporting was noted for six of the sixteen subawards tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements. Additionally, we recommend that HIAS enhance documentation related to review and approval of such reports prior to submission.
Finding 2024-004 Suspension and Debarment (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program Criteria or Specific Requirement: §200.213 Reporting a determination that a non-Federal entity is not qualified for a Federal award states that non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must verify that the person with whom you intend to do business is not excluded or disqualified, by (a) checking SAM Exclusions; (b) collecting a certification from that person; (c) adding a clause or condition to the covered transaction with that person. Condition: During our audit, we noted contractual relationships under the Federal awards for which documentation of SAM Exclusion checks were unavailable for our inspection. Cause: Administrative oversight. Effect or Potential Effect: HIAS could inadvertently enter into a contractual relationship with an entity that is suspended, debarred or otherwise included on the US Federal sanction list. Questioned Costs: $102,541 Context: Our testwork consisted of a sample of 25 vendors charged to the Federal awards under major program ALN #19.510 U.S. Refugee Admissions Program. We noted lack of timely screening documentation for nine of the 25 vendors tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that HIAS enhance its procedures to ensure that SAM screenings are run on all contractual relationships that are charged to the Federal awards, and that documentation of such screenings are maintained in the vendor files.
Finding 2024-005 Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program, ALN #93.567 Refugee and Entrant Assistance Voluntary Agency Programs Criteria or Specific Requirement: As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Prime awardees are required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted six cases in which the required subaward reporting was not completed within the required timeframe (the reports were ultimately filed late). Additionally, we noted that HIAS does not have a process to formally document the internal controls with respect to the review and approval of FFATA reports prior to submission. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: N/A Context: Our testwork consisted of a sample of sixteen subawards. Late reporting was noted for six of the sixteen subawards tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements. Additionally, we recommend that HIAS enhance documentation related to review and approval of such reports prior to submission.
Finding 2024-004 Suspension and Debarment (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program Criteria or Specific Requirement: §200.213 Reporting a determination that a non-Federal entity is not qualified for a Federal award states that non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must verify that the person with whom you intend to do business is not excluded or disqualified, by (a) checking SAM Exclusions; (b) collecting a certification from that person; (c) adding a clause or condition to the covered transaction with that person. Condition: During our audit, we noted contractual relationships under the Federal awards for which documentation of SAM Exclusion checks were unavailable for our inspection. Cause: Administrative oversight. Effect or Potential Effect: HIAS could inadvertently enter into a contractual relationship with an entity that is suspended, debarred or otherwise included on the US Federal sanction list. Questioned Costs: $102,541 Context: Our testwork consisted of a sample of 25 vendors charged to the Federal awards under major program ALN #19.510 U.S. Refugee Admissions Program. We noted lack of timely screening documentation for nine of the 25 vendors tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that HIAS enhance its procedures to ensure that SAM screenings are run on all contractual relationships that are charged to the Federal awards, and that documentation of such screenings are maintained in the vendor files.
Finding 2024-005 Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program, ALN #93.567 Refugee and Entrant Assistance Voluntary Agency Programs Criteria or Specific Requirement: As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Prime awardees are required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted six cases in which the required subaward reporting was not completed within the required timeframe (the reports were ultimately filed late). Additionally, we noted that HIAS does not have a process to formally document the internal controls with respect to the review and approval of FFATA reports prior to submission. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: N/A Context: Our testwork consisted of a sample of sixteen subawards. Late reporting was noted for six of the sixteen subawards tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements. Additionally, we recommend that HIAS enhance documentation related to review and approval of such reports prior to submission.
Finding 2024-004 Suspension and Debarment (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program Criteria or Specific Requirement: §200.213 Reporting a determination that a non-Federal entity is not qualified for a Federal award states that non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must verify that the person with whom you intend to do business is not excluded or disqualified, by (a) checking SAM Exclusions; (b) collecting a certification from that person; (c) adding a clause or condition to the covered transaction with that person. Condition: During our audit, we noted contractual relationships under the Federal awards for which documentation of SAM Exclusion checks were unavailable for our inspection. Cause: Administrative oversight. Effect or Potential Effect: HIAS could inadvertently enter into a contractual relationship with an entity that is suspended, debarred or otherwise included on the US Federal sanction list. Questioned Costs: $102,541 Context: Our testwork consisted of a sample of 25 vendors charged to the Federal awards under major program ALN #19.510 U.S. Refugee Admissions Program. We noted lack of timely screening documentation for nine of the 25 vendors tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that HIAS enhance its procedures to ensure that SAM screenings are run on all contractual relationships that are charged to the Federal awards, and that documentation of such screenings are maintained in the vendor files.
Finding 2024-005 Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program, ALN #93.567 Refugee and Entrant Assistance Voluntary Agency Programs Criteria or Specific Requirement: As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Prime awardees are required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted six cases in which the required subaward reporting was not completed within the required timeframe (the reports were ultimately filed late). Additionally, we noted that HIAS does not have a process to formally document the internal controls with respect to the review and approval of FFATA reports prior to submission. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: N/A Context: Our testwork consisted of a sample of sixteen subawards. Late reporting was noted for six of the sixteen subawards tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements. Additionally, we recommend that HIAS enhance documentation related to review and approval of such reports prior to submission.
Finding 2024-004 Suspension and Debarment (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program Criteria or Specific Requirement: §200.213 Reporting a determination that a non-Federal entity is not qualified for a Federal award states that non-Federal entities are subject to the non-procurement debarment and suspension regulations implementing Executive Orders 12549 and 12689, 2 CFR part 180. These regulations restrict awards, subawards, and contracts with certain parties that are debarred, suspended, or otherwise excluded from or ineligible for participation in Federal assistance programs or activities. The non-Federal entity must verify that the person with whom you intend to do business is not excluded or disqualified, by (a) checking SAM Exclusions; (b) collecting a certification from that person; (c) adding a clause or condition to the covered transaction with that person. Condition: During our audit, we noted contractual relationships under the Federal awards for which documentation of SAM Exclusion checks were unavailable for our inspection. Cause: Administrative oversight. Effect or Potential Effect: HIAS could inadvertently enter into a contractual relationship with an entity that is suspended, debarred or otherwise included on the US Federal sanction list. Questioned Costs: $102,541 Context: Our testwork consisted of a sample of 25 vendors charged to the Federal awards under major program ALN #19.510 U.S. Refugee Admissions Program. We noted lack of timely screening documentation for nine of the 25 vendors tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that HIAS enhance its procedures to ensure that SAM screenings are run on all contractual relationships that are charged to the Federal awards, and that documentation of such screenings are maintained in the vendor files.
Finding 2024-005 Federal Funding Accountability and Transparency Act (FFATA) Subaward Reporting (Significant Deficiency) Information on the Federal Programs: ALN #19.510 U.S. Refugee Admissions Program, ALN #93.567 Refugee and Entrant Assistance Voluntary Agency Programs Criteria or Specific Requirement: As noted in 2 CFR Part 170, recipients (i.e. direct recipients) of grants or cooperative agreements who make first tier subawards of $30,000 or more are required to register in the Federal Funding Accountability and Transparency Act Subaward Reporting System (FSRS) and report subaward data through FSRS. Prime awardees are required to file a FFATA subaward report by the end of the month following the month in which the prime recipient awards any subaward with a value greater than or equal to $30,000. Condition: During our audit, we noted six cases in which the required subaward reporting was not completed within the required timeframe (the reports were ultimately filed late). Additionally, we noted that HIAS does not have a process to formally document the internal controls with respect to the review and approval of FFATA reports prior to submission. Cause: Administrative oversight. Effect or Potential Effect: Noncompliance with FFATA reporting requirements could potentially result in withholding of future payments, award suspension or termination, and ineligibility for future awards. Questioned Costs: N/A Context: Our testwork consisted of a sample of sixteen subawards. Late reporting was noted for six of the sixteen subawards tested. The control deficiency is considered systemic in nature. Identification as a Repeat Finding: N/A Recommendation: We recommend that management take steps to raise awareness of the FFATA reporting deadlines to those staff responsible for maintaining compliance with FFATA reporting requirements. Additionally, we recommend that HIAS enhance documentation related to review and approval of such reports prior to submission.