Finding 578513 (2022-004)

Federal Agency: Department of State Federal Program Name: U.S. Refugee Admissions Program Assistance Listing Number: 19.510 Pass-Through Agency: U.S. Committee for Refugees and Immigrants Pass-Through Numbers: SPRMCO21CA3006, SPRMCO22CA0021, SPRMCO21CA3294 Award Period: October 1, 2020 through September 30, 2022 Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance (Qualified Opinion) Criteria: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Award requires compliance with the provisions of reporting requirements. The pass-through agency requires quarerly financial reports to be submitted by the fifth business day of the month following the end of each federal fiscal year quarter. The Organization should have internal controls designed to ensure complainace with those provisions. Condition: Quarterly financial reports did not have adeqauate supporting documentation, were not properly approved/reviewed, and did not accurately disclose expenditures. Questioned costs: None Context: Selected four quarterly financial reports for testing noting the reports did not have adequate supporting documentation, proper approval/review, or accurate expenditure activity. Cause: The Organization does not have an adequate system in place to ensure quarterly reports have sufficient supporting documentation, proper approval/review, and accurate reporting prior to submission. Effect: The effect of this condition increases the possibility that quarterly financial reports are misstated or inaccurate. Repeat Finding: No Recommendation: Policies and procedures should be in place to ensure quarterly financial reports are properly supported, accurately reported, and adequately approved/reviewed. Views of Responsible Officials: There is no disagreement with the audit finding.