Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369,...
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal programs: U. S. Department of State, 19.510, U. S. Refugee Admissions Program, Passed through U. S. Committee for Refugees and Immigrants: 10/01/24 – 09/30/25, SPRMCO24CA0353, 05/01/24 – 12/31/24, SPRMCO23CA0369, 10/01/23 – 09/30/24, SPRMCO23CA0367, 10/01/24 – 09/30/25, SPRMCO24CA0350, U. S. Department of Health and Human Services, 93.566, Refugee and Entrant Assistance State/Replacement Designee Administered Programs, Passed through Texas Office for Refugees: 10/01/24 – 09/30/25, FFY2025-27946V-ASA RSS, 01/01/23 – 09/30/24, FFY2024-27946V-ASA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-AUSAA-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-AUSAA-RSS, 10/01/24 – 09/30/25, FFY2025-27946V-CMA, 10/01/23 – 09/30/24, FFY2024-27946V-CMA, 10/01/24 – 09/30/25, FFY2023-27946V-RSS, 10/01/23 – 09/30/24, FFY2024-27946V-RSS, Passed through United States Conference of Catholic Bishops: 10/01/24 – 09/30/25, 25RSI13A, 10/01/23 – 09/30/24, 2024RSIAiSD, Passed through U. S. Committee for Refugees: 10/01/24 – 09/30/25, RHP-2025-YMCA-Houston TX-03, 10/01/23 – 09/30/24, RHP-2024-YMCA-Houston TX-02, 93.567, Refugee and Entrant Assistance Voluntary Agency Programs, Passed through U. S. Committee for Refugees and Immigrants: 10/01/23 – 09/30/24, 2402VARVMG-00, 93.576, Refugee and Entrant Assistance Discretionary Grants, Passed through U. S. Committee for Refugees and Immigrants: 09/30/24 – 09/29/25, GPK5RHKAEUGS, 09/30/23 – 09/29/24, 90RP0119, 09/30/22 – 09/29/23, 90RP0119-01-01, 09/30/24 – 09/29/25, 90RP0119, 09/30/22 – 09/29/23, 90RP0119, 09/30/23 – 09/29/24, 90RP0119-02-04, 93.676, Unaccompanied Children Program, Passed through U. S. Committee for Refugees and Immigrants: 01/01/24 – 12/31/26, 90XU0630-01-00. Condition and context: During our testing of payroll, non-payroll and indirect cost pool transactions, we identified the following exceptions: U. S. Refugee Admissions Program AL# 19.510, For 4 employees out of 25 tested, there was no documentation that the employees completed the required training (related payroll costs $5,578). For 1 non-payroll transaction out of 25 tested, the expense was coded one month after the services were provided but was within the correct grant period. Refugee and Entrant Assistance State/Replacement Designee Administered Programs AL# 93.566, For 1 non-payroll transaction out of 25 tested, the expense was reported in the incorrect grant period (related costs $4,298). Unaccompanied Children Program AL# 93.676, For 1 non-payroll transaction out of 25 tested, the expense was reported in the incorrect grant period (related costs $561). Indirect Cost Pool Testing, For 2 nonpayroll transactions our of 25 tested, the expenses were incorrectly coded to the indirect cost pool. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation, and review of coding. Management’s response: Management agrees with the finding. Continued rapid growth in these programs caused oversight and errors with respect to invoice receipt, approval and coding. Subsequently, rapid changes in early 2025 in funding at the government level resulted in many staff assigned to these programs to exit the organization. With the absence of these staff, and the shutdown of a database where some of this information is stored, documentation was not able to be provided. We understand the importance of appropriate documentation, record retention, and expense review. As the organization moves forward with these programs on a smaller scale, internal procedures will be reinforced to those staff associated with the programs. Responsible officer: Jennifer Garcia, Chief Financial Officer. Estimated completion date: June 2025.