Finding Text
1) Federal program and specific federal award Identification:
Major Programs
• CFDA #19.510 U.S. Refugee Admissions Program
o Federal Agency: U.S. Department of State/Bureau of Population, Refugees, and Migration
o Pass through Agency: U.S. Committee for Refugees and Immigrants
• CFDA #93.576 Refugee and Entrant Assistance - Discretionary Grants
o Federal Agency: U.S. Department of Health and Human Services
o Pass through Agencies: Wisconsin Department of Children and Families and U.S. Committee for Refugees and Immigrants
Other Impacted Pass-Through Funding
• CFDA #93.566 Refugee and Entrant Assistance - Discretionary Grants
o Federal Agency: U.S. Department of Health and Human Services
o Pass through Agency: Wisconsin Department of Children and Families and U.S. Committee for Refugees and Immigrants
o
2) Criteria: Payroll benefits should be reported at actual costs not estimated percentage.
3) Condition: The Organization used 32% of salaries and wages to report benefits throughout the year. Based on ending balances in benefit accounts, this percentage should have been 19.53%.
4) Cause: The Organization does not have a process in place to ensure benefits are being accurately charged to grants.
5) Effect: Payroll benefit percentages should be reviewed throughout the year for accuracy to ensure all grants and programs properly account for the activities of the Organization and to properly report benefit costs on cost reports to funding sources.
6) Questioned costs:
• Employee Benefits $64,011
Major Programs
o U.S. Committee for Refugees and Immigrants
Reception & Placement: $18,848
Matching Grant $8,761
Preferred Communities $19,798
Other Impacted Pass-Through Funding
o WI Department of Children and Families
Refugee Support Services $12,265
Refugee Health Administration $2,505
Refugee Health Promotion $1,834
7) Prevalence or consequence: This impacted all quarters of the fiscal year.
8) Recommendation to prevent future occurrences. We recommend that the Organization develop a review process and checks and balances system to adequately test that benefit charges are coded to the correct grants and programs for actual amounts. We also recommend that all calculations be reviewed and approved by the executive director.
9) Views of responsible officials at auditee. See attachment for Organization’s corrective action plan.