Finding 1239237 (2025-002)

Criteria or specific requirement: The federal award specifies that individuals receiving stipend support must be a citizen of the United States, a non-citizen U.S. national, or a foreign national having in his or her possession a visa permitting permanent resident in the United States. Condition: BHT did not have policies and procedures in place to ensure the U.S. Citizenship or Permanent Resident Status form was reviewed prior to authorization of stipend payment. Questioned costs: None. Context: Of the 14 individuals selected for testing, CLA noted that three of them did not have the U.S. Citizenship or Permanent Resident Status form reviewed prior to authorization of stipend payment. Cause: Policies and procedures were not in place to ensure the review of the U.S. Citizenship or Permanent Resident Status form prior to stipend payment authorization. Effect: Failure to review required U.S. Citizenship or Permanent Resident Status forms prior to stipend payment authorization increases the risk that stipend support may be provided to ineligible individuals, resulting in noncompliance with federal award requirements and potentially affecting future funding. Repeat Finding: No. Recommendation: CLA recommends that BHT implement formal policies and procedures requiring the review of the U.S. Citizenship or Permanent Resident Status form prior to stipend payment authorization. Views of responsible officials: There is no disagreement with the audit finding.