Finding 384386 (2023-002)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-26

AI Summary

  • Core Issue: There is a lack of formal documentation for supervisor reviews of expenses, leading to potential mischarging of costs.
  • Impacted Requirements: Segregation of duties and proper documentation are not being enforced as required.
  • Recommended Follow-Up: Management should ensure that supervisors regularly approve expenses and change forms to strengthen control measures.

Finding Text

Finding 2023-002 Major Program: 93.676 Unaccompanied Alien Children Program Expenditure Review – Activities Allowed, Allowable Costs SIGNIFICANT DEFICIENCY Criteria: Duties should be segregated and formally documented to provide reasonable assurance that transactions are handled appropriately. Condition: There was no formal documentation that a supervisor’s review took place over the expense prior to payment there was no indication of a second signature of approval on the Personnel Action Form. Effect: Lack of a formal supervisor review could result in incorrect charging of costs to grants. Cause: The exceptions were mainly due to a lack of enforcement of the designated controls. Recommendation: We recommend that management enforce the design of the control such that supervisors approve expenses and change forms regularly. Views of responsible officials and planned corrective actions: Management agrees with this finding. Please refer to the Corrective Action Plan. Questioned Costs: None

Corrective Action Plan

Finding 2023-002 Name of contact person: Kirby Nickerson Corrective action: Management agrees with the finding and will take corrective action to update policies and procedures to ensure that the accounting for nonroutine transactions comply with generally accepted accounting principles. Proposed completion date: March 31, 2024

Categories

Allowable Costs / Cost Principles Significant Deficiency

Other Findings in this Audit

  • 384387 2023-002
    Significant Deficiency Repeat
  • 384388 2023-002
    Significant Deficiency Repeat
  • 384389 2023-002
    Significant Deficiency Repeat
  • 960828 2023-002
    Significant Deficiency Repeat
  • 960829 2023-002
    Significant Deficiency Repeat
  • 960830 2023-002
    Significant Deficiency Repeat
  • 960831 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
19.510 U.s. Refugee Admissions Program $1.55M
93.576 Refugee and Entrant Assistance_discretionary Grants $1.23M
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $1.19M
93.598 Services to Victims of A Severe Form of Trafficking $256,879
93.498 Provider Relief Fund $252,812
14.181 Supportive Housing for Persons with Disabilities $249,800
14.157 Supportive Housing for the Elderly $141,519
93.676 Unaccompanied Alien Children Program $114,292