Finding Text
Federal agency: U.S. Department of Health and Human Services
Federal program title: Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease
Federal Assistance Listing Number: 93.918
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: During our cash management testing, we noted that all five drawdown selections were missing physical sign of review or approval.
Criteria: It is an ideal practice to have all the cash drawdowns reviewed and approved by a second individual. This review should be documented.
Questioned costs: None
Cause: All the draw down requests as well as the data compiled to make such requests were reviewed in person with the preparer, and no documentation of this review was maintained.
Effect: Lack of proper review and approvals could lead to incorrect draw requests.
Recommendation: We recommend management maintain documentation of review and approval of the draw downs.
Views of responsible officials: There is no disagreement with the audit finding. Management will update the current review and approval process going forward.