Audit 408833

Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Refugee and Entrant Assistance Voluntary Agency Programs Assistance Listing Number: 93.576 Federal Award Identification Number and Year: Various, see below Pass-Through Agency: Various, see below Pass-Through Number: Various, see below Award Period: Various, see below Compliance Requirement Affected: Reporting Direct Agency Direct Award number Award Period Pass Through Entity (or) Pass Through Number U.S. Department of Health & Human Services (Direct) 90RG0225-01-00 9/30/22-9/29/25 90ZI0174-02-00 9/30/22-9/29/27 90RG0243-04-00 9/30/22-9/29/27 U.S. Department of Health & Human Services Passed through Los Rios Community College District 90ZM0036-01-00 1/1/23-9/29/25 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance Criteria:Management is required to maintain documentation evidencing supervisory review and approval of financial and performance reports prior to submission and retain copies of submitted reports to demonstrate compliance with federal reporting requirements and support audit testing. Condition:CLA was unable to: ▪Obtain evidence of management review for one selected financial report ▪View submission of three final financial reports ▪View the proper report for one selected Performance Report. Questioned Costs: None noted Context: A nonstatistical sample of 6 of 17 Financial Reports and 8 of 42 Performance reports were selected for testing for the Refugee and Entrant Assistance Voluntary Agency Programs program. The condition noted above was identified during our procedures over ODI's Reporting Federal compliance requirements. Effect: The absence of review documentation and submitted reports prevented CLA from verifying that required financial reports were reviewed, approved, and submitted in accordance with grant requirements. This increases the risk of inaccurate reporting, untimely submissions, and noncompliance with federal reporting requirements. Cause: Management indicated that the missing review support and report documentation occurred during a transitional period involving new staff and management. Additionally, delays in accounting processes, PMS system input/submission errors, and difficulties reconciling those errors contributed to reports not being submitted timely and related documentation not being retained. Repeat Finding: The finding is a repeat finding. Recommendation: CLA recommends management strengthen controls over reporting by implementing formal procedures to (1) document and retain evidence of supervisory review and approval, (2) maintain copies of all submitted reports and supporting documentation in a centralized location, and (3) establish monitoring procedures to ensure reports are submitted timely and submission evidence is retained for audit purposes. Management’s Views: See Separate Corrective Action Plan.

Federal Agency: U.S. Department of Health & Human Services Federal Program Name: Refugee and Entrant Assistance Voluntary Agency Programs Assistance Listing Number: 93.576 Federal Award Identification Number and Year: Various, see below Pass-Through Agency: Various, see below Pass-Through Number: Various, see below Award Period: Various, see below Compliance Requirement Affected: Eligibility Direct Agency Direct Award number Award Period Pass Through Entity (or) Pass Through Number U.S. Department of Health & Human Services (Direct) 90ZQ0011-01-0 9/30/24-9/29/28 U.S. Department of Health & Human Services Passed through Council on American-Islamic Relations, Greater Los Angeles ALSP23-0001 10/1/24-10/31/26 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Program eligibility determinations should be supported by completed intake documentation and evidenced by supervisory review and approval in accordance with the organization's established eligibility determination procedures. Condition: CLA noted the selected intake form/applications did not contain the Program Manager's signature or other evidence of review and approval. As a result, CLA was unable to verify that the eligibility determination was reviewed and approved in accordance with established procedures. Questioned Costs: None noted Context: A nonstatistical sample of 40 of over 250 clients served were selected for testing for the Refugee and Entrant Assistance Voluntary Agency Programs program. The condition noted above was identified during our procedures over ODI's Eligibility Federal compliance requirements. Effect: Without documented review and approval, there is an increased risk that individuals who do not meet program eligibility requirements could be approved for services, resulting in noncompliance with federal program requirements and potential questioned costs. Cause: Management did not consistently document supervisory review and approval of intake forms/applications or retain evidence demonstrating that the required review control was performed. Repeat Finding: The finding is not a repeat finding. Recommendation: CLA recommends management strengthen controls over eligibility determinations by requiring Program Managers to document and retain evidence of review and approval of all intake forms/applications before services are provided. Management should also implement periodic monitoring procedures to ensure review approvals are consistently documented and maintained for audit purposes. Management’s Views: See Separate Corrective Action Plan.