Audit 19607

2022 ? 001 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Block Grant for Community Mental Health Services CFDA Number: 93.958 Pass-Through Agency: North Carolina Department of Health and Human Services Pass-Through Number(s): N/A Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Other Matter Criteria or Specific Requirement: In order to prevent unauthorized travel reimbursements to employees, disbursements must be reviewed for accuracy. Condition: During our testing, we noted that a reimbursement was paid to an employee at a higher rate than the established per diem rate in the Organization?s policy. Questioned Costs: $1.25 Context: The identified finding represented 1 of 40 of the travel reimbursements sampled. Cause: Reimbursement was not reviewed prior to payment being made. Effect: An employee was reimbursed for travel expenses in excess of the Organization?s policy. Repeat Finding: The finding is not a repeat of a finding in the immediately prior year. Recommendation: The Organization should design controls to ensure an adequate review process is in place to ensure that employee travel reimbursements are appropriate. Views of Responsible Officials: There is no disagreement with the audit finding.

2022 ? 001 Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Block Grant for Community Mental Health Services CFDA Number: 93.958 Pass-Through Agency: North Carolina Department of Health and Human Services Pass-Through Number(s): N/A Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Other Matter Criteria or Specific Requirement: In order to prevent unauthorized travel reimbursements to employees, disbursements must be reviewed for accuracy. Condition: During our testing, we noted that a reimbursement was paid to an employee at a higher rate than the established per diem rate in the Organization?s policy. Questioned Costs: $1.25 Context: The identified finding represented 1 of 40 of the travel reimbursements sampled. Cause: Reimbursement was not reviewed prior to payment being made. Effect: An employee was reimbursed for travel expenses in excess of the Organization?s policy. Repeat Finding: The finding is not a repeat of a finding in the immediately prior year. Recommendation: The Organization should design controls to ensure an adequate review process is in place to ensure that employee travel reimbursements are appropriate. Views of Responsible Officials: There is no disagreement with the audit finding.