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