Finding 620823 (2022-001)

Significant Deficiency
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-04-06

AI Summary

  • Core Issue: There was no formal documentation of supervisor reviews for expenses, leading to potential mischarging of grant costs.
  • Impacted Requirements: Segregation of duties and formal documentation are necessary to ensure proper transaction handling.
  • Recommended Follow-Up: Management should enforce regular supervisor approvals for expenses and change forms to strengthen control measures.

Finding Text

Finding 2022-001 Major Program: 19.150 US Refugee Admissions Program, 93.567 Refugee and Entrant Assistance Voluntary Agency, 93.576 Refugee and Entrant Assistance Discretionary Grants Expenditure Review ? Activities Allowed, Allowable Costs SIGNIFICANT DEFICIENCY Criteria: Duties should be segregated and formally documented to provide reasonable assurance that transactions are handled appropriately. Condition: There was no formal documentation that a supervisor?s review took place over the expense prior to payment there was no indication of a second signature of approval on the Personnel Action Form. Effect: Lack of a formal supervisor review could result in incorrect charging of costs to grants. Cause: The exceptions were mainly due to a lack of enforcement of the designated controls. Recommendation: We recommend that management enforce the design of the control such that supervisors approve expenses and change forms regularly. Views of responsible officials and planned corrective actions: Management agrees with this finding. Please refer to the Corrective Action Plan. Questioned Costs: None

Categories

Allowable Costs / Cost Principles Significant Deficiency

Other Findings in this Audit

  • 44379 2022-001
    Significant Deficiency
  • 44380 2022-001
    Significant Deficiency
  • 44381 2022-001
    Significant Deficiency
  • 44382 2022-001
    Significant Deficiency
  • 44383 2022-001
    Significant Deficiency
  • 44384 2022-001
    Significant Deficiency
  • 44385 2022-001
    Significant Deficiency
  • 44386 2022-001
    Significant Deficiency
  • 44387 2022-001
    Significant Deficiency
  • 620821 2022-001
    Significant Deficiency
  • 620822 2022-001
    Significant Deficiency
  • 620824 2022-001
    Significant Deficiency
  • 620825 2022-001
    Significant Deficiency
  • 620826 2022-001
    Significant Deficiency
  • 620827 2022-001
    Significant Deficiency
  • 620828 2022-001
    Significant Deficiency
  • 620829 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.498 Provider Relief Fund $1.94M
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $1.43M
93.566 Refugee and Entrant Assistance_state Administered Programs $202,456
19.510 U.s. Refugee Admissions Program $153,428
93.598 Services to Victims of A Severe Form of Trafficking $140,189
93.558 Temporary Assistance for Needy Families $132,982
93.676 Unaccompanied Alien Children Program $130,121
93.576 Refugee and Entrant Assistance_discretionary Grants $21,070