Finding Text
Finding 2022-005 Administration for Children and Families Federal Assistance Listing/CFDA #93.566, 2202SDRCMA, 10/01/2021 ? 9/30/2023 Refugee and Entrant Assistance ? State Administered Programs Eligibility Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award. Condition: One instance was identified where two check copies were not retained within the case file to support the checks were received by the refugee family. Cause: Management?s internal review of the case file identified the check copies were missing from the case file; however, no steps were followed to ensure copies of checks with refugee signatures were obtained and retained within the case file. Effect: Case file documentation is incomplete to support the payments made to the refugee family were properly received. Questioned Costs: None reported. Context/Sampling: A nonstatistical sample of 11 participant case files out of 75 participant case files were selected for testing. Repeat Finding from Prior Year: No Recommendation: We recommend that management review the process over eligibility and maintaining case file management be reviewed with applicable program employees to ensure they are aware of grant requirements. View of Responsible Officials: Management is in agreement.