Finding 986188 (2022-003)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2022-11-14
Audit: 311939
Organization: Arrive Ministries (MN)
Auditor: Bergankdv LTD

AI Summary

  • Core Issue: The Organization lacked sufficient documentation to support the Executive Director's approval of financial reports for federal awards.
  • Impacted Requirements: Compliance with internal control over financial reporting for the U.S. Refugee Admissions Program.
  • Recommended Follow-Up: Implement a process to retain email approvals from the Executive Director for all financial reports submitted to funders.

Finding Text

2022-003 ? Documentation of Internal Control to Support Federal Program Financial ReportApprovalsAssistance Listing Number: 19.510Federal Program Name: U.S. Refugee Admissions ProgramName of Federal Agency: Department of StateCompliance/Internal Control over Compliance: ReportingCriteriaThe Organization's policy is for the Executive Director to approve the financial reports sent to the fundervia email.Cause:The Organization did not maintain all emails to support the Executive Director's approval.ConditionThe Organization was unable to provide sufficient documentation of the Executive Director's approvalfor the seven financial reports tested.Questioned costsNoneEffectThe Executive Director's approval of the Organization's financial reports for federal awards was notadequately supported.RecommendationWe recommend the Organization implement a process to maintain documentation of the ExecutiveDirector's approval for all reports for federal awards. Views of responsible officialsWe are in agreement with the finding. We will be implementing a process to retain email approvals bythe Executive Director of financial reports we are sending to World Relief. We have already made thechange in our process and are retaining the electronic approvals.

Categories

Reporting Internal Control / Segregation of Duties

Other Findings in this Audit

  • 409739 2022-001
    Material Weakness
  • 409740 2022-001
    Material Weakness
  • 409741 2022-001
    Material Weakness
  • 409742 2022-002
    Significant Deficiency
  • 409743 2022-002
    Significant Deficiency
  • 409744 2022-002
    Significant Deficiency
  • 409745 2022-003
    Significant Deficiency
  • 409746 2022-003
    Significant Deficiency
  • 409747 2022-003
    Significant Deficiency
  • 986181 2022-001
    Material Weakness
  • 986182 2022-001
    Material Weakness
  • 986183 2022-001
    Material Weakness
  • 986184 2022-002
    Significant Deficiency
  • 986185 2022-002
    Significant Deficiency
  • 986186 2022-002
    Significant Deficiency
  • 986187 2022-003
    Significant Deficiency
  • 986189 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
19.510 U.s. Refugee Admissions Program $291,341
93.566 Refugee and Entrant Assistance_state Administered Programs $51,581