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