Audit 19608

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): 536974, 536975 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 the incorrect employee for travel expenses. Questioned costs: None Context: The identified finding represented 1 of 40 of the employees sampled. Cause: Reimbursement was not reviewed prior to payment being made. Effect: An employee was reimbursed for travel expenses that were incurred by another individual. Repeat Finding: The finding is not a repeat of a finding in the immediately prior year. Recommendation: The Organization should design controls around an adequate review process 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): 536974, 536975 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 the incorrect employee for travel expenses. Questioned costs: None Context: The identified finding represented 1 of 40 of the employees sampled. Cause: Reimbursement was not reviewed prior to payment being made. Effect: An employee was reimbursed for travel expenses that were incurred by another individual. Repeat Finding: The finding is not a repeat of a finding in the immediately prior year. Recommendation: The Organization should design controls around an adequate review process to ensure that employee travel reimbursements are appropriate. Views of responsible officials: There is no disagreement with the audit finding.