Finding 485905 (2023-001)

Finding 2023-001 Significant Deficiency: Reporting Control Finding ALN 93.566 – Refugee And Entrant Assistance - State Replacement Designee Administered Programs ALN 93.583 - Refugee and Entrant Assistance Wilson/Fish Program - MO-RTAC Federal Agency: U.S. Department of Health and Human Services Pass-Through Entities: N/A Criteria Or Specific Requirement: Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal programs. Condition: Audit procedures revealed that management did not retain documentation of a second review of the Federal Funding Accountability Transparency Act (FFATA) reports. Cause: Controls over compliance were not designed effectively to ensure compliance with such grant requirements. Effect: The possibility exists that noncompliance with federal requirements could go undetected as it relates to these compliance requirements. Questioned Costs: Not applicable. Context: During testing performed for FFATA reporting, for 1 report reviewed for ALN 93.566 and 2 reports for ALN 93.583, the report was submitted without a second review and approval. Statistical sampling was not used to test this compliance requirement. Identification As A Repeat Finding: 2022-001. Recommendation: We recommend that management put a control in place for a second review of the FFATA reporting. The second review should be properly documented with the reviewer’s signature and the date the review was performed. The second review should be performed by someone other than the preparer and who has knowledge of the grant’s requirements. Views Of Responsible Officials: Paul Costigan, State Refugee Coordinator, and his team will develop a control to ensure a second review of the FFATA report is documented.