Finding 43210 (2022-002)

2022-002 Maintenance of Written Procedures of Internal Control over Compliance (Significant Deficiency) Federal Agency: Department of Health and Human Services Program Name: Unaccompanied Alien Children Program Assistance Listing Number: 93.676 Award period: Year ended December 31, 2022 Condition: The Organization does not maintain written policies for the internal control over compliance of federal awards. Criteria: According to 2 CFR 200, Subparts D and E an Organization is required to maintain written policies for the internal control over compliance of federal awards. Cause: The Organization?s policies and procedures were not designed to include written policies for the internal control over compliance of federal awards. Questioned costs: None identified. Effect: The Organization's lack of written policies for the internal control over compliance of federal awards increases the risk of noncompliance of its major federal programs. Repeat Finding: N/a. Recommendation: We recommend that the Organization develop written policies for the internal control over compliance of federal awards. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and plans to develop proper written policies for the internal control over compliance of federal awards.