Audit 50794

2022? 001 ? Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program: Unaccompanied Alien Children Program CFDA Number: 93.676 Pass-Through Agency: Board of Child Care of The Methodist Church, Inc. Pass-Through Numbers: CCH-90ZU0316-01 Award Period: February 1, 2020 to January 31, 2023 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Federal standards require internal controls to be in place over the review of the expenses reported in the quarterly financial reports. Condition: In our audit testing, we noted for the two quarterly reports tested, there was one quarterly report where the total expenses and total indirect expenses reported did not agree to the supporting expense documentation. Questioned costs: None Context: When testing the accuracy of the total expenses reported during the quarter, it was noted the expenses reported did not agree to the expense records. Cause: Error in management's review of expenses when submitting the expense reimbursement reports. Effect: Inaccurate reporting of the quarterly expenses. Repeat Finding: N/A Recommendation: We recommend internal controls be enhanced over the quarterly financial reports to ensure that expenses reported agree to the total expenses paid that quarter.

2022? 001 ? Reporting Federal Agency: U.S. Department of Health and Human Services Federal Program: Unaccompanied Alien Children Program CFDA Number: 93.676 Pass-Through Agency: Board of Child Care of The Methodist Church, Inc. Pass-Through Numbers: CCH-90ZU0316-01 Award Period: February 1, 2020 to January 31, 2023 Type of Finding: ? Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Federal standards require internal controls to be in place over the review of the expenses reported in the quarterly financial reports. Condition: In our audit testing, we noted for the two quarterly reports tested, there was one quarterly report where the total expenses and total indirect expenses reported did not agree to the supporting expense documentation. Questioned costs: None Context: When testing the accuracy of the total expenses reported during the quarter, it was noted the expenses reported did not agree to the expense records. Cause: Error in management's review of expenses when submitting the expense reimbursement reports. Effect: Inaccurate reporting of the quarterly expenses. Repeat Finding: N/A Recommendation: We recommend internal controls be enhanced over the quarterly financial reports to ensure that expenses reported agree to the total expenses paid that quarter.