Finding:
The Department of Social and Health Services did not have adequate internal controls over and did not comply with federal requirements to ensure subrecipients of the Refugee and Entrant Assistance programs received required single audits, and that it followed up on findings and issued mana...
Finding:
The Department of Social and Health Services did not have adequate internal controls over and did not comply with federal requirements to ensure subrecipients of the Refugee and Entrant Assistance programs received required single audits, and that it followed up on findings and issued management decisions.
Questioned Costs: Assistance Listing #
93.566 Amount
$0
Status: Corrective action in progress
Corrective
Action:
The Department concurs with the finding.
By September 2024, the Department’s Office of Refugee and Immigrant Assistance (ORIA) will follow up with the remaining 35 subrecipients and require the completion of the Subrecipient Federal Financial Assistance form for fiscal year 2023, as needed.
By November 2024, ORIA will:
• Follow up with the remaining 35 subrecipients to verify that they completed a single audit if they received $750,000 or more in federal assistance.
• Inform any subrecipients that have not been audited about the single audit requirement.
• Work with Economic Services Administration (ESA) accounting staff to review all completed audit reports and, for any findings found, issue a management decision on the effectiveness of the subrecipients’ proposed corrective actions to address the findings.
• Work with ESA accounting unit to establish and implement effective internal controls and written procedures to:
o Identify subrecipients who receive $750,000 or more annually in federal assistance from all sources.
o Verify if subrecipients complete required audits, if applicable, and take appropriate action if audits are not completed.
o Review single and program-specific audit reports for findings.
o Write and issue a management decision, when appropriate, within six months outlining the Department’s determination of the adequacy of the subrecipient’s proposed corrective actions to address the finding.
o Monitor the subrecipient’s corrective action plan for timely and effective completion.
By December 2024, ESA accounting staff will track and monitor subrecipient activities to ensure appropriate and timely corrective action is taken to resolve single and programmatic audit findings.
By March 2025, ORIA and ESA accounting unit will train all program staff responsible for monitoring the new procedures to ensure a full understanding of the shared responsibilities for compliance with department policies.
Completion
Date:
Estimated March 2025
Agency
Contact:
Richard Meyer
External Audit Compliance Manager
PO Box 45804
Olympia, WA 98504-5804
(360) 664-6027
Richard.Meyer@dshs.wa.gov