FAC Explorer

Finding 401596 (2023-004)

- Repeat Finding
Requirement
G
Questioned Costs
-
Year
2023
Accepted
2024-06-24
Audit: 309599
Organization: Refugee & Immigrant Self-Empowerment, Inc. (NY)
Auditor: Efpr Group Cpa's PLLC

AI Summary

  • Core Issue: The Organization failed to meet the non-cash matching requirement of $55,000 for the grant, which is a repeat finding from the previous year.
  • Impacted Requirements: Non-compliance with Uniform Guidance due to inadequate internal controls over financial reporting.
  • Recommended Follow-Up: Enhance internal controls and training for staff to ensure proper tracking of matching contributions, with a completion target of August 31, 2024.

Finding Text

Criteria - The grant agreement contains a matching requirement for the Organization of $55,000 with a minimum of $5,000 being cash. Condition - The Organization did not meet the non-cash requirement for the year ended September 30, 2023. Cause - Resulted from a lack of internal controls over financial reporting. Effect - The Organization is not in compliance with Uniform Guidance. Questioned Costs - None identified. Repeat Funding - This is a repeat finding of item 2022-003 as reported in the year ended September 30, 2022. Recommendation - We recommend that the Organization further develop internal controls in order to ensure that the Organization properly tracks the matching requirement of this grant agreement to ensure they meet the requirement. Management’s Response - (a) Comments on the finding and recommendation: Refugee & Immigrant Self-Empowerment, Inc. acknowledges improvement in the process of recognizing the allowable matching requirements is needed. (b) Actions Taken: Refugee & Immigrant Self-Empowerment, Inc. will ensure training for relevant program staff and implement robust procedures to accurately monitor and fulfill matching requirements stipulated in grant agreements. This will involve establishing clear guidelines for tracking and documenting matching contributions, assigning responsibility for oversight, implementing regular reviews, and conducting internal audits to ensure compliance. (c) Anticipated Completion Date: August 31, 2024

Corrective Action Plan

Name of Auditee: Refugee & Immigrant Self-Empowerment, Inc. Name of Audit Firm: EFPR Group, CPAs, PLLC Period Covered by the Audit: Year ended September 30, 2023 CAP Prepared by: Haji Adan, Executive Director Phone: 315-214-4480 (A) Current Finding on the Schedule of Findings and Responses (4) Audit Finding 2023-004 (a) Comments on the finding and recommendation: Refugee & Immigrant Self-Empowerment, Inc. acknowledges improvement in the process of recognizing the allowable matching requirements is needed. (b) Actions Taken: Refugee & Immigrant Self-Empowerment, Inc. will ensure training for relevant program staff and implement robust procedures to accurately monitor and fulfill matching requirements stipulated in grant agreements. This will involve establishing clear guidelines for tracking and documenting matching contributions, assigning responsibility for oversight, implementing regular reviews, and conducting internal audits to ensure compliance. (c) Anticipated Completion Date: August 31, 2024

Categories

Internal Control / Segregation of Duties Reporting Matching / Level of Effort / Earmarking

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
19.510 U.s. Refugee Admissions Program $316,149
93.576 Refugee and Entrant Assistance_discretionary Grants $312,450
10.311 Beginning Farmer and Rancher Development Program $99,644
10.175 Farmers Market and Local Food Promotion Program (b) $90,883
10.225 Community Food Projects $82,461