Finding Text
2023-001 - Material Weakness in Internal Controls over the Preparation of the Schedule of Expenditures of Federal Awards and Note Disclosers
Identification data: U.S. Department of Health and Human Services – Refugee and Entrant Assistance Voluntary Agency Programs, Assistance Listing No. 93.567, Agreement Identifying No. 2201DCRVMG and No. 2301DCRVMG, and U.S. Department of the Treasury – Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing No. 21.027.
Criteria: SAS 115 requires communication, inwriting, to management and those charge with governance, of material weaknesses identified in an audit.
Condition: CSS failed to provide a materially accurate schedule of expenditures of federal awards as part of the audit of that schedule and its major programs.Cause: A breakdown in CSS’s internal controls over preparation of the schedule of expenditures of federal awards did not allow CSS to provide a materially accurate schedule of expenditures of federal awards during the audit.
Effect or Potential Effect: The control deficiency is a material weakness that results in a reasonable possibility that a material misstatement of the financial statement will not be preventer, or detected and corrected on a timely basis.
Identification of a Repeat Finding: New finding.
Recommendation: CSS should review its system of internal controls over the preparation of the schedule of expenditures of federal awards to determine improvements that can be made to ensure that CSS actively tracks and adheres to all federal requirements and presents a complete and accurate schedule of expenditures of federal awards.
Views of Responsible Officials: CSS management will improve its system of internal controls to correctly identify and present a complete and accurate schedule of expenditures of federal awards.