Audit 373819

Federal Agency: United States Department of Health and Human Services Federal Program Name: Unaccompanied Alien Children Program Assistance Listing Number: 93.676 Pass-Through Agencies: None Pass-Through Numbers: None Award Period: July 1, 2024 to June 30, 2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: The Organization must only use funds for activities and categories listed in the approved budget to provide temporary shelter and other child welfare-related services for the care of an unaccompanied child placed with the non-federal (recipient) entity by ORR. Condition: The Organization had duplicate charged the grant for one individuals’ pay-period. Questioned costs: $1,607 of duplicate pay. Context: Through audit procedures, one employee was identified to have duplicate pay for one pay-period, which was then improperly charged to the grant. Cause: Due to payroll system error. Effect: The Organization improperly charged the grant. Repeat Finding: This was not a repeat finding. Recommendation: We recommend the Organization pay back the improperly charged funds and ensure no other individuals were improperly paid and charged to the grant. Views of responsible officials: There is no disagreement with the audit finding. Management has implemented a plan for the employee to return the funds and is working with the grantor to return the funds.