Audit 391134

Criteria: Eligibility determinations are made by the Help Desk Specialist and these determinations are reviewed by the Eligibility Specialist. Effect: The Eligibility determination review was not documented or was not performed by the Eligibility Specialist, a second reviewer or the determination was not reviewed in a timely manner. Cause: Due to high turnover during they year review of eligibility determinations were not always documented or not always performed. Recommendation: Management should implement specific procedures that outline how eligibility determinations should be reviewed, how that review is documented, and when the review should be performed. Views of Responsible Officials and Planned Corrective Action: Refugee Support Services of the Carolinas Inc. agrees with this finding and will adhere to the corrective action plan as referenced in the accompanying table of contents in this audit report.

Criteria: Refugee Support Services must abide by the percentage allocations for compensation and other expenses in the budget approved by the North Carolina Cabinet of Health and Human Services Department of Social Services. Questioned Costs: $87,400. Effect: Refugee Support Services was not in compliance with Uniform Guidance due to incorrect allocation percentages used in payroll and expense reimbursements. Cause: Refugee Support Services had a significant amount of turnover during the year, including multiple Executive Directors. This led to inadequate review of approved budgets in relation to reimbursement reports to ensure that allocations for payroll and expenses were properly calculated. Recommendation: Management should review all reimbursement reports prior to submission for reimbursement to ensure that payroll allocations agree to the approved budget and that expenses agree to the allocation based on the participants served for the month of reimbursement. Views of Responsible Officials and Planned Corrective Action: Refugee Support Services of the Carolinas Inc. agrees with this finding and will adhere to the corrective action plan as referenced in the accompanying table of contents in this audit report.

Criteria: Refugee Support Services must submit the 1571 reimbursement report by the 10th day of the following month whether or not there are expenses that can be reimbursed. Questioned Costs: $36,133. Effect: Two 1571 Reimbursement reports were submitted late with no extension obtained which meant that Refugee Support Services was not in compliance with Uniform Guidance. Cause: Refugee Support Services had a significant amount of turnover during the year, including multiple Executive Directors. As a result reports were not always submitted timely or extensions were not obtained. Recommendation: Management should ensure that all required reports are submitted timely and if they are unable to be submitted timely extensions are obtained. Views of Responsible Officials and Planned Corrective Action: Refugee Support Services of the Carolinas Inc. agrees with this finding and will adhere to the corrective action plan as referenced in the accompanying table of contents in this audit report.