Finding Text
Finding 2023-001: Significant Deficiency in Internal Control over compliance related to reporting, specifically the Federal Audit Clearinghouse Data Collection Form - Modified and Repeated
Federal Agency: United States Department of State (DOS), Bureau of Population, Refugees and Migration
Program Title: U.S. Refugee Admissions Program & Refugee and Entrant Assistance Discretionary Grants
Assistance Listing Number: 19.510 & 93.576
Pass-Through Agency: Hebrew Immigrant Aid Society (HIAS)
Criteria or Specific Requirements:
Uniform Guidance 2 CFR 200.512(a) requires recipients expending $750,000 or more in Federal awards during their fiscal year to submit the data collection and reporting package within the earlier 30 calendar days after the receipt of the auditor’s report(s) or nine months after the end of the audit period.
Conditions:
The Organization for the fiscal year ended June 30, 2023, the Federal Audit Clearinghouse Data Collection Form was not filed in accordance with the time limit outlined in 2 CFR 200.512 (a).
Cause:
Lack of sufficient internal controls and procedures over the reporting process to ensure timely and accurate reporting.
Effect:
Noncompliance with 2 CFR 200.512 (a) could impair future funding. The Organization did not comply with the timeliness component of the reporting requirements.
Questioned costs:
None.
Auditor's Recommendation:
We recommend that the Organization puts in place a document tracking and data filing system to monitor compliance with the requirement for timely filing of the data collection forms. We also recommend that the Federal Audit Clearinghouse Data Collection form be filed as soon as possible for the fiscal year ending June 30, 2023.
Management Response:
The Organization agrees with the finding and will adhere to the corrective action as detailed in the attached Corrective Action Plan.