Finding #2023-004 – Significant Deficiency and Other Noncompliance. Applicable federal program: U. S. Department of State, Passed through U. S. Committee for Refugee and Immigrants, 19.510, U. S. Refugee Admissions Program, Contract periods and grant #’s: 10/01/23 – 09/30/24 SPRMCO23CA0367, 09/01/22 – 09/30/23 SPRMCO23CA0012, 04/15/22 – 09/30/22 SFOP0008350. Condition and context: During our testing of 25 payroll transactions for the U. S. Refugee Admissions Program, we identified the following exceptions: 1. For 1 transaction, the hours per the timesheet were less than the hours charged to the program. 2. For 1 transaction, the wrong approved pay rate was used for the employee. 3. For 1 transaction, there was no evidence of approval of the time allocation. Recommendation: Emphasize adherence to established policies and procedures to ensure maintenance of documentation and approvals, and review of accuracy of hours charged to grants. Planned corrective action: Continued growth of these programs necessitates continued evolution of our payroll review processes. The organization performs risk analysis and modifies procedures quarterly around payroll. The specifics of the errors identified above have been incorporated into the risk assessment, and finance and programmatic staff will perform increased post-pay reviews. Responsible officer: Jennifer Garcia, Chief Financial Officer and Jeff Watkins, Chief International Initiatives Officer. Estimated completion date: April 2024.