FAC Explorer

Audit 53266

FY End
2022-09-30
Total Expended
$4.15M
Findings
4
Programs
10
Organization: Hias & Council Migration Service of Philadelphia (PA)
Year: 2022 Accepted: 2023-06-26
Auditor: Bbd LLP

Organization Exclusion Status:

Findings

ID Ref Severity Repeat Requirement
42662 2022-001 Significant Deficiency - AB
42663 2022-001 Significant Deficiency - AB
619104 2022-001 Significant Deficiency - AB
619105 2022-001 Significant Deficiency - AB

Programs

ALN Program Spent Major Findings
16.575 Crime Victim Assistance $541,466 - 0
19.510 U.s. Refugee Admissions Program $443,490 Yes 1
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $439,194 - 0
93.576 Refugee and Entrant Assistance_discretionary Grants $347,980 - 0
93.566 Refugee and Entrant Assistance_state Administered Programs $223,075 - 0
84.365 English Language Acquisition State Grants $145,542 - 0
97.010 Citizenship Education and Training $123,250 - 0
93.604 Assistance for Torture Victims $84,572 - 0
97.024 Emergency Food and Shelter National Board Program $59,000 - 0
16.524 Legal Assistance for Victims $41,868 - 0

Contacts

Name Title Type
TMKJML2YAWM5 Catherine Miller-Wilson Auditee
2158320900 Adam Watson Auditor
No contacts on file

Notes to SEFA

Accounting Policies: GENERAL INFORMATION - The accompanying schedule of expenditures of federal awards presents the activities in all the federal award programs of HIAS Pennsylvania and Affiliate (the "Organization"). All financial assistance received directly from federal agencies, as well as financial awards passed through other governmental and nonprofit agencies, are presented on the schedule of expenditures of federal awards. The information in this schedule is presented in accordance with the requirements of the Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards ("Uniform Guidance"). Therefore, some amounts presented in this schedule may differ from amounts presented in, or used in the preparation of, the basic financial statements. BASIS OF ACCOUNTING - Expenditures reported on the schedule are reported on the accrual basis of accounting. Such expenditures are recognized following the cost principles contained in the Uniform Guidance, wherein certain types of expenditures are not allowable or are limited to reimbursement. RELATIONSHIP TO BASIC FINANCIAL STATEMENTS - Federal awards expenditures are reported on the statements of activities and functional expenses. In certain programs, the expenditures reported in the basic financial statements may differ from the expenditures reported in the schedule of expenditures of federal awards due to program expenditures exceeding grant or contract budget limitations which are not included as federal awards. De Minimis Rate Used: Y Rate Explanation: The Organization has elected to use the 10-percent de minimis indirect cost rate.

Finding Details

Finding 2022-001
COMPLIANCE SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE Federal Agency: U.S. Department of State Federal Program: U.S. Refugee Admissions Program ? ALN 19.510 Pass-Through Agency: HIAS, Inc. Pass-Through Numbers: RPFY2216 and APAFY2214 Award Period: October 1, 2021 to September 30, 2022 Type of Finding: Noncompliance ? Significant deficiency in Internal Control over Compliance Criteria - The Uniform Guidance requires charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. The Organization is responsible for having internal controls to ensure compliance with this provision. Condition - Salaries and wages of certain employees totaling approximately $80,000 were charged or allocated to the major program based on the budget rather than actual time spent. Questioned Costs - Unknown Cause - Time and effort reporting did not capture the actual time worked on specific grants for certain employees. Effect - Because the actual time spent on the major program by certain employees was not maintained the major program could have been over or under charged by using the budgeted amount. Recommendation - We recommend the Organization implement controls over time and effort reporting such that the actual amount of time spent on each funding source is identified.
Finding 2022-001
COMPLIANCE SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE Federal Agency: U.S. Department of State Federal Program: U.S. Refugee Admissions Program ? ALN 19.510 Pass-Through Agency: HIAS, Inc. Pass-Through Numbers: RPFY2216 and APAFY2214 Award Period: October 1, 2021 to September 30, 2022 Type of Finding: Noncompliance ? Significant deficiency in Internal Control over Compliance Criteria - The Uniform Guidance requires charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. The Organization is responsible for having internal controls to ensure compliance with this provision. Condition - Salaries and wages of certain employees totaling approximately $80,000 were charged or allocated to the major program based on the budget rather than actual time spent. Questioned Costs - Unknown Cause - Time and effort reporting did not capture the actual time worked on specific grants for certain employees. Effect - Because the actual time spent on the major program by certain employees was not maintained the major program could have been over or under charged by using the budgeted amount. Recommendation - We recommend the Organization implement controls over time and effort reporting such that the actual amount of time spent on each funding source is identified.
Finding 2022-001
COMPLIANCE SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE Federal Agency: U.S. Department of State Federal Program: U.S. Refugee Admissions Program ? ALN 19.510 Pass-Through Agency: HIAS, Inc. Pass-Through Numbers: RPFY2216 and APAFY2214 Award Period: October 1, 2021 to September 30, 2022 Type of Finding: Noncompliance ? Significant deficiency in Internal Control over Compliance Criteria - The Uniform Guidance requires charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. The Organization is responsible for having internal controls to ensure compliance with this provision. Condition - Salaries and wages of certain employees totaling approximately $80,000 were charged or allocated to the major program based on the budget rather than actual time spent. Questioned Costs - Unknown Cause - Time and effort reporting did not capture the actual time worked on specific grants for certain employees. Effect - Because the actual time spent on the major program by certain employees was not maintained the major program could have been over or under charged by using the budgeted amount. Recommendation - We recommend the Organization implement controls over time and effort reporting such that the actual amount of time spent on each funding source is identified.
Finding 2022-001
COMPLIANCE SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE Federal Agency: U.S. Department of State Federal Program: U.S. Refugee Admissions Program ? ALN 19.510 Pass-Through Agency: HIAS, Inc. Pass-Through Numbers: RPFY2216 and APAFY2214 Award Period: October 1, 2021 to September 30, 2022 Type of Finding: Noncompliance ? Significant deficiency in Internal Control over Compliance Criteria - The Uniform Guidance requires charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. The Organization is responsible for having internal controls to ensure compliance with this provision. Condition - Salaries and wages of certain employees totaling approximately $80,000 were charged or allocated to the major program based on the budget rather than actual time spent. Questioned Costs - Unknown Cause - Time and effort reporting did not capture the actual time worked on specific grants for certain employees. Effect - Because the actual time spent on the major program by certain employees was not maintained the major program could have been over or under charged by using the budgeted amount. Recommendation - We recommend the Organization implement controls over time and effort reporting such that the actual amount of time spent on each funding source is identified.