Finding 1093621 (2024-003)

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 and Other Matter Condition: During our cash disbursements testing, we noted one expense out of 40 selections was not allowable. An expenditure related to a retirement party was erroneously charged to the grant. Criteria: All expenses incurred under the grant must be to provide outpatient, high-quality, early intervention services and primary care related to the Human Immunodeficiency Virus (HIV) and the Acquired Immune Deficiency Syndrome (AIDS). Questioned costs: $24.61 Cause: There was an oversight in the review and approval process. Effect: Unallowable costs were charged to the grant. Recommendation: We recommend management ensure that all expenses are properly reviewed and approved before payment to ensure only allowable expenditures are approved. Views of responsible officials: There is no disagreement with the audit finding. Management will ensure all expenses are properly reviewed.