Finding Text
Identification of the federal program:
Federal Agencies: Department of Health, Health Resources and Services Administration (HRSA)
Pass-Through Entities: None
Assistance Listing No: 93.493 Congressional Directives
Award Periods: 2023
Criteria or specific requirement (including statutory, regulatory or other citation):
Section 200.303 of the Uniform Guidance states the following regarding internal control:
“The non-Federal entity must:
a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).”
Condition:
There was a lack of internal controls over management’s review and approval of documents submitted to the HRSA portal prior to submission.
Cause:
Akron Children’s did not have internal controls over the review of the documents submitted to HRSA to ensure the documentation uploaded was complete and accurate.
Effect or potential effect:
Reports submitted to HRSA may contain errors and not be supported by the books and records of Akron Children’s.
Questioned costs:
None
Context:
Akron Children’s submitted five reports to HRSA in 2023. Management did not retain sufficient evidence supporting the review and approval of the reports prior to submission to HRSA.
Identification as a repeat finding, if applicable:
The finding is not a repeat finding from the prior year.
Recommendation:
When executing the established controls over the review and approval of the reports, management should document and retain evidence of the control procedures performed for all reports submitted.
Views of responsible officials:
Akron Children's will implement a review and sign-off process for all documentation to be submitted for federal grant requirements.