Finding 342 (2022-002)

Assistance Listing Number: 19.510 Federal Program Name: U.S. Refugee Admissions Program Name of Federal Agency: Department of State Compliance/Internal Control over Compliance: Allowable Costs Criteria: The Organization's policy is for the Executive Director to approve the timecard/payroll additions, deletions and changes via email. Cause: The Organization did not maintain all emails to support the Executive Director's approval. Condition: The Organization was unable to provide sufficient documentation of the Executive Director's approval for two of the sixteen pay periods tested. Questioned Costs: None. Effect: The Executive Director's approval of the Organization's payroll expenditures charged to the federal award was not adequately supported. Recommendation: We recommend the Organization implement a process to maintain documentation of the Executive Director's approval for all pay periods. Views of responsible officials: We are in agreement with the finding. We have implemented a process to retain email approvals for payroll charged electronically.