Finding Text
Noncompliance and Significant Deficiency in Internal Controls over Compliance for Reporting
Identification data: U.S. Department of Health and Human Services – Refugee and Entrant Assistance Voluntary Agency Programs, Assistance Listing No. 93.567, Agreement Identifying No. 2301DCRVMG and No. 2401DCRVMG
Criteria: Grants agreements No. 2301DCRVMG and No. 2401DCRVMG states that CSS must provide a quarterly match grant narrative report due on July 15, 2023, October 15, 2023, January 10, 2024 and April 10, 2024 for each respective quarter in the diocesan Quarterly Narrative Report function of the MRIS database. Additionally, CSS must submit a report in MRIS for each client at Enrollment day 180 and day 240 of their match grant program service period.
Condition: Three of four quarterly reports were tested and it was noted for two of the three reports tested the submission was made between 4-7 days late based on the grant agreement’s requirements. Similarly, seven client enrollments report submissions were tested for both the 180 day and 240 day enrollment requirement, respectively. It was noted during testing that 3 of 14 reports submissions tested were late by 1-4 days.
Cause: A breakdown in the Organization’s internal controls over reporting did not allow the Organization to meet the reporting requirements of the program. Effect or potential effect: The control deficiency is a significant deficiency that prevented CSS from complying with the reporting requirements of the program.
Identification of a Repeat Finding: Repeat finding 2023-003 from fiscal year 2023.
Recommendation: CSS should review its system of internal controls over reporting to determine improvements that can be made to ensure that CSS actively tracks and adheres to reporting requirements outlined in its award agreements.
Views of Responsible Officials: CSS management will improve its system of internal controls in order to actively track and adhere to reporting requirements outlined in its award agreements.