Finding Text
2022 ? 001 U.S. Department of State and United States Conference of Catholic Bishops Federal Financial Assistance Listing / CFDA Number 19.510 Award numbers SPRMCO22CA0023, SPRMCO22CA0023, SPRMCO21CA3291 Refugee Admissions ? Reception and Placement Allowable Costs Significant Deficiency in Internal Control Over Compliance Criteria: CCS should have policies and procedures in place to ensure that indirect costs are calculated correctly. Condition: In connection with the audit procedures performed over the Refugee Admission ? Reception and Placement program, we noted instances when indirect cost calculations included an insignificant amount of ineligible costs. Cause: CCS? internal control system and its month-end process did not detect the ineligible costs that were included in the calculation to determine the ineligible indirect costs charged to the Refugee Admission ? Reception and Placement program. Effect: An insignificant amount of ineligible indirect costs were billed to the program. Questioned Costs: None reported Context/Sampling: A non statistical sample of 11 transactions out of 47 total cash management transactions were selected for testing. Repeat Finding from Prior Year: No Recommendation: CCS should ensure that its billing process correctly calculates indirect costs. Views of Responsible Officials: Management agrees with this finding.