Audit 392325

Federal agency: U.S. Department of Health and Human Services and U.S. Department of State Federal program title: Refugee and Entrant Assistance State/Replacement Designee Administered Programs and U.S. Refugee Admissions Program Assistance Listing Number: 93.566 and 19.510 Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: Various Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Organizations must establish and maintain effective internal controls that safeguard cash and other assets, prevent improper or unauthorized disbursements, ensure compliance with federal statutes, regulations, and award terms. Condition: During our testing, we noted three instances out of a sample of eighty where invoices were not supported with documented approval in accordance with internal control policies. Questioned Costs: None Context: The Organization did not obtain proper approval for three invoices. Cause: The controls in place were not operating effectively to ensure expenses were properly approved. Effect: Expenses were not properly approved in accordance with internal controls. Repeat Finding: No Recommendation: It is recommended that the Organization review controls in place to ensure expenses are approved and maintain evidence of approval. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal agency: U.S. Department of State Federal program title: U.S. Refugee Admissions Program Assistance Listing Number: 19.510 Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 10/1/2023-9/20/2024 & 10/1/2024- 9/30/2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Organizations must establish and maintain effective internal controls that safeguard cash and other assets, prevent improper or unauthorized disbursements, ensure compliance with federal statutes, regulations, and award terms. Condition: During our period of performance testing, we noted two instances out of a sample of fifty where invoices were not properly approved. Questioned Costs: Not Applicable Context: The Organization did not obtain proper approval for two invoices. Cause: The controls in place were not operating effectively to ensure expenses were properly approved. Effect: Expenses were not properly approved in accordance with internal controls. Repeat Finding: No Recommendation: It is recommended that the Organization review controls in place to ensure expenses are approved and maintain evidence of approval. Views of Responsible Officials: There is no disagreement with the audit finding.

Federal agency: U.S. Department of Health and Human Services Federal program title: U.S. Refugee Admissions Program Assistance Listing Number: 19.510 Pass-Through Agency: Various Pass-Through Number(s): Various Award Period: 10/1/2024- 9/30/2025 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Organizations must establish and maintain effective internal controls that safeguard cash and other assets, prevent improper or unauthorized disbursements, ensure compliance with federal statutes, regulations, and award terms. Condition: During our testing, we noted one instance out of forty where a timesheet was not properly approved by the supervisor. Questioned Costs: Not Applicable Context: The Organization did not obtain proper supervisor approval for timesheet. Cause: The controls in place were not operating effectively to ensure payroll expenses were properly approved. Effect: Payroll expenses were not properly approved in accordance with internal controls. Repeat Finding: No Recommendation: It is recommended that the Organization review controls in place to ensure payroll expenses are approved and maintain evidence of approval. Views of Responsible Officials: There is no disagreement with the audit finding. (