Finding 960830 (2023-002)

Significant Deficiency Repeat Finding
Requirement
N
Questioned Costs
-
Year
2023
Accepted
2024-03-26

AI Summary

  • Core Issue: There is a lack of formal documentation for supervisor reviews of expenses, leading to potential mischarging of costs.
  • Impacted Requirements: Segregation of duties and proper documentation are not being enforced as required.
  • Recommended Follow-Up: Management should ensure that supervisors regularly approve expenses and change forms to strengthen control measures.

Finding Text

Finding 2023-002 Major Program: 93.676 Unaccompanied Alien Children Program 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

  • 384386 2023-002
    Significant Deficiency Repeat
  • 384387 2023-002
    Significant Deficiency Repeat
  • 384388 2023-002
    Significant Deficiency Repeat
  • 384389 2023-002
    Significant Deficiency Repeat
  • 960828 2023-002
    Significant Deficiency Repeat
  • 960829 2023-002
    Significant Deficiency Repeat
  • 960831 2023-002
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
19.510 U.s. Refugee Admissions Program $1.55M
93.576 Refugee and Entrant Assistance_discretionary Grants $1.23M
93.567 Refugee and Entrant Assistance_voluntary Agency Programs $1.19M
93.598 Services to Victims of A Severe Form of Trafficking $256,879
93.498 Provider Relief Fund $252,812
14.181 Supportive Housing for Persons with Disabilities $249,800
14.157 Supportive Housing for the Elderly $141,519
93.676 Unaccompanied Alien Children Program $114,292