Finding Text
Federal Agency: U.S. Department of Health & Human Services
Federal Program Name: Refugee and Entrant Assistance Voluntary Agency Programs
Assistance Listing Number: 93.576
Federal Award Identification Number and Year: 2024
Pass-Through Agency: Church World Services, Inc.
Pass-Through Number: CWS-2024-04-015 2024
Award Period: 10/1/2023-9/30/2024
Compliance Requirement Affected: Reporting
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria: Non-federal entities may be required to submit performance reports at least annually but not more
frequently than quarterly, except in unusual circumstances, using a form or format authorized by OMB
(2 CFR section 200.329). They also may be required to submit special reports as required by the terms
and conditions of the federal award.
Condition: For one programmatic report did not have a program manager's review and approval that could be verified.
Context: A nonstatistical sample of 5 out 11 Programmatic reports were selected for testing for the Refugee and
Entrant Assistance Voluntary Agency Programs program. The condition noted above was identified
during our procedures over ODI's Reporting Federal compliance requirements.
Effect: ODI did not retain documentation of the programmatic report approval, which could result in
inaccuracies in reports remitted to the Federal grantor.
Cause: ODI has a control designed to review and approve Federal Programmatic reports changes. However,
documentation of approval could not be provided.
Repeat Finding: The finding is not a repeat finding.
Recommendation: We recommend that ODI strengthen its current policies and procedures to ensure that documentation is retained for review and approval of all Programmatic Reports, prior to submission to the grantor.
Management’s Views: Management takes responsibility for the finding and believes that in future years, they will be able to implement proper controls to mitigate this finding.