Audit 387423

Preparation of Schedule of Expenditures of Federal Awards Significant Deficiency Impacted Major Programs: 19.510 U.S. Refugee Admissions Program 93.558 Temporary Assistance For Needy Families (TANF) Criteria: Proper controls over financial reporting includes the ability to prepare the schedule of expenditures of federal awards (SEFA) and accompanying notes to the SEFA in accordance with the requirements of the Uniform Guidance, section 200.510, paragraph b. Condition: The Organization’s internal control system failed to provide for a complete an accurate SEFA being audited. Cause: Organization staff responsible for preparation of the SEFA had significant turnover during the period under audit and short thereafter. As such, the procedures and controls necessary to prepare an accurate SEFA were not in place. Effect: The initial SEFA prepared by management of the Organization improperly reported several awards which resulted in an overstatement of expenditures. Numerous revisions to the SEFA were required for complete and accurate presentation. Questioned Costs: None Repeat finding: No Recommendations: We recommend management continue to be aware of the financial reporting requirements relating to the Organization’s SEFA and review its processes and internal controls that impact the preparation of the SEFA. Response: Management agrees with the finding.

2024-002 Late filing of required reports Significant Deficiency Impacted Major Programs: 19.510 U.S. Refugee Admissions Program 93.558 Temporary Assistance For Needy Families (TANF) Criteria: The Uniform Guidance, section 200.507, paragraph c, subparagraph 1, states the Organization’s audit must be completed and submitted withing 30 calendar days after the Organization receives the auditor’s report or nine months after the end of the audit period (whichever is earlier) Condition: The Organization did not timely file their annual audit with Federal Audit Clearinghouse. Cause: Organization staff responsible for preparation of the financial statements had significant turnover during the period under audit and short thereafter. As such, the procedures and controls necessary to timely prepare accurate financial statements were not in place. Effect: The Organization’s audit report for the current fiscal period was not filed timely with the Federal Audit Clearinghouse as per the requirements of the Uniform Guidance. Questioned Costs: None Repeat finding: No Recommendations: We recommend management continue to be aware of the financial reporting requirements of the Uniform Guidance and review its processes and internal controls that impact the preparation of it’s annual financial statements. Response: Management agrees with the finding