Finding Text
COMPLIANCE SIGNIFICANT DEFICIENCY IN INTERNAL CONTROL OVER COMPLIANCE Federal Agency: U.S. Department of State Federal Program: U.S. Refugee Admissions Program ? ALN 19.510 Pass-Through Agency: HIAS, Inc. Pass-Through Numbers: RPFY2216 and APAFY2214 Award Period: October 1, 2021 to September 30, 2022 Type of Finding: Noncompliance ? Significant deficiency in Internal Control over Compliance Criteria - The Uniform Guidance requires charges to federal awards for salaries and wages be based on records that accurately reflect the work performed. The Organization is responsible for having internal controls to ensure compliance with this provision. Condition - Salaries and wages of certain employees totaling approximately $80,000 were charged or allocated to the major program based on the budget rather than actual time spent. Questioned Costs - Unknown Cause - Time and effort reporting did not capture the actual time worked on specific grants for certain employees. Effect - Because the actual time spent on the major program by certain employees was not maintained the major program could have been over or under charged by using the budgeted amount. Recommendation - We recommend the Organization implement controls over time and effort reporting such that the actual amount of time spent on each funding source is identified.