Finding Text
Finding 2023-005
Assistance Listing Number: 93.566
Program Title: Refugee and Entrant Assistance State/Replacement Designee Administered Programs
Agency: U.S. Department of Health and Human Services
Pass-Through Entity: International Institute of St. Louis Missouri Office of Refugee Administration
Federal Award Identification Number: 2203MORCMA, 2202MORSSS, 2302MORSS, and 2022MORSSS
Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Period of Performance, Reporting
Criteria:
In accordance with Title 2 CFR Part 200.302, costs must be supported by source documentation. In accordance with Title 2 CFR Part 200.403, costs must be adequately documented to be allowable costs under the federal program.
Condition:
We tested forty non-payroll expenditures charged to the federal program. Of the forty expenditures, seven expenditures did not have any supporting documentation that could be located.
Cause:
Catholic Charities was unable to locate supporting documentation for non-payroll expenditures charged to the federal program.
Effect:
Seven non-payroll expenditures did not have any supporting documentation as required by Title 2 CFR Part 200.302 and Title 2 CFR Part 200.403.
Questioned Costs:
$9,181
Context:
Total non-payroll expenditures charged to the federal program was $423,059.
Repeat Finding:
This is a repeat finding.
Recommendation:
We recommend Catholic Charities maintain supporting documentation for all expenditures charged to the federal program.
Views of the Responsible Officials:
Catholic Charities of Central and Northern Missouri agrees with this finding and while some of the problems which arose were related to a burst water pipe over an extended holiday that destroyed many of the records, All invoices and documentation related to expenditure of federal funds are now scanned and attached to the accounting entry recording the payable.