Finding Text
Item:
2023-005
Assistance Listing Number:
93.940
Programs:
HIV Prevention Activities Health Department Based
Federal Agency:
U.S. Department of Health and Human Services
Pass-Through Agencies:
Arizona Department of Health Services
Pass-Through Grantor Identifying Number:
CTR069364, CTR067201, CTR045489, ADHS19-207305
Award Year:
April 1, 2022 to March 31, 2023; August 1, 2022 to July 31, 2023; January 1, 2023 to December 31, 2023; April 1, 2023 to March 31, 2024; August 1, 2023 to July 31, 2024
Compliance Requirement:
Reporting
Criteria:
Per grant agreements the organization was required to submit multiple reports at various dates during the grant period.
Condition:
Required reports not submitted to granting agency and incomplete record retention to evidence the timely submission of reports to granting agencies.
Questioned Costs:
n/a
Context:
In a population of 52 required reports, we conducted a non-statistical sample of seven reports. In our sample of seven, we noted two required reports were not submitted to the granting agency. Additionally, management did not have contemporaneous documentation to evidence the timely submission of reports to certain granting agencies. This is deemed to be a material weakness in internal control over compliance.
Effect:
The system of internal controls was not properly implemented.
Cause:
Turnover within key positions of the organization resulted in insufficient documentation and/or inadequate implementation of the control procedures.
Identification as a Repeat Finding:
Not a repeat finding
Recommendation:
The Organization should enhance its processes and controls to ensure that required reports are submitted to granting agencies and to retain evidence of timely submission within the Organization's records.
Views of Responsible Officials:
Management of the Organization concurs with the finding. See Corrective Action Plan.