Finding 949018 (2023-002)

Federal agency: U.S. Department of Health and Human Services Federal program title: Unaccompanied Alien Children Program Assistance Listing Number: 93.676 Pass-Through Agency: Lutheran Immigration and Refugee Services Pass-Through Number(s): 356-22-00 Award Period: 1/1/2022 – 12/31/2022 Type of Finding: Internal Control over Compliance Criteria or specific requirement: Expenses must be supported by source documentation, such as receipts, invoices, or cancelled checks. Condition: During our testing, we noted that the Organization did not have adequate controls to ensure that expenses were supported by source documentation. Questioned Costs: $77.45 Context: The Organization did not have source documentation to support one of the sixteen expenses that were selected for testing. Cause: The controls in place were not operating effectively to ensure expenses are supported with the proper documentation. Effect: The auditor noted one instance of noncompliance and a lack of internal controls over these compliance requirements. Repeat Finding: No Recommendation: It is recommended that the Organization design controls to ensure expenses are supported by source documentation. Views of responsible officials: There is no disagreement with the audit finding.