Finding Text
Federal agency: U.S. Department of Health and Human Services
Federal program title: Refugee and Entrant Assistance State/Replacement Designee Administered Programs
Assistance Listing Number: 93.566
Pass-Through Agency: State of New Hampshire - Office of Health Equity
Pass-Through Number(s): various
Award Period: 7/1/2023 – 6/30/2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Noncompliance
Criteria or Specific Requirement: Expenses must be supported by source documentation, such as receipts, invoices, or cancelled checks.
Condition: During our testing, we noted that the Organization did not have adequate controls to ensure that expenses were supported by source documentation.
Questioned Costs: $920
Context: The Organization lacked source documentation for one of the twenty-five expenses selected for testing. The expense charged to the program was not deemed allowable and did not serve a business purpose.
Cause: The controls in place were not operating effectively to ensure expenses are supported with the proper documentation.
Effect: The auditor noted one instance of noncompliance and a lack of internal controls over these compliance requirements.
Repeat Finding: No
Recommendation: It is recommended that the Organization design controls to ensure expenses are supported by source documentation and allowable costs under the grant or contract.
Views of Responsible Officials: There is no disagreement with the audit finding.