Finding 1102760 (2024-002)

Eligibility Significant Deficiency in Internal Control over Compliance Refugee and Entrant Assistance – State Administered Programs Criteria: The Organization is required to establish internal controls over compliance in order to evaluate and monitor compliance with federal statutes, regulations, and terms and conditions of their awards. Condition: The Organization did not have evidential review of eligibility by a program manager or director for participants in the program that were noted to be “walk-ins”. Cause: Documentation supporting eligibility for the program was maintained in case files for walk-in participants, however the Organization had no formal internal control review to ensure these participants were in fact eligible. Effect of potential effect: Benefit may be provided to an individual who is not eligible under the grant agreement. Questioned costs: None. Context: The deficiency was noted 12 times in a sample of 40. In all cases, there was no identified deficiency in compliance. The deficiency was deemed to be isolated to walk-in participants. Identification of prior period finding: Not a repeat finding. Recommendation: Recommendation is for the Organization to develop a secondary review of eligibility of participants with signature evidence of a program manager or director. Views of responsible officials and planned corrective actions: Management's response is reported in "Management's Views and Corrective Action Plan" included at the end of this report.