Finding Text
Finding 2022-003: Internal Controls and Compliance over Reporting (Significant Deficiency)
Criteria or Specific Requirements:
The HIAS agreements require the Sub-Grantee of the Afghan Placement & Assistance Program (APA)
(19.510) to submit monthly APA arrival and expenditure reports by the 15th of the following month.
Also, in accordance with Uniform Guidance 2 CFR 200.512(a), recipients must submit a data collection
form that states whether the audit was completed in accordance with this part and provides information
about the auditee, its federal programs, and the results of the audit submitted within the earlier of 30 days
after the receipt of the audit report or nine months after the end of the audit period.
Conditions:
The Organization did not submit the quarterly reports within the specified time frame in accordance with
the HIAS agreements.
Additionally, the Organization did not comply with the required submission date of the data collection
form and reporting package to the FAC for the fiscal year ending June 30, 2022.
Cause:
Lack of sufficient internal controls and procedures over the reporting process to ensure timely and
accurate reporting.
Effect:
The Organization was not in compliance with the reporting requirements, federal regulations, and
guidelines, and it could be exposed to a reduction or elimination of funds by the federal awarding
agencies.
Questioned costs:
None.
Auditor's Recommendation:
We recommend that the Organization evaluate its policies and procedures regarding report submission
to ensure the timely submission of all compliance reports. In addition, the Organization should maintain
documentation to support the appropriate and timely submission of the single audit (SF-SAC form).