Finding Text
Finding 2024-004, Documentation of Case Note Review (Assistance Listing 16.575)
Criteria: Per 2 CFR § 200.303(a) (Internal Controls). All recipient and subrecipient must establish, document, and maintain effective internal control over the Federal award in compliance with Federal statutes, regulations, and terms and conditions of the Federal award.
Condition and Context: The Agency’s maintains client case notes to track the services provided to program participants. These case notes are subject to periodic reviews by a Supervisor. We reviewed 25 samples and noted no documentation the review for any of the samples.
Cause: The Agency’s policies for maintaining case notes do not require a sign-off by the Supervisor.
Effect: The lack of documented supervisory review weakens internal controls over case note management, increasing the risk of errors, incomplete records, or noncompliance with program requirements.
Identification as a Repeat Finding: No.
Questioned Costs: None.
Recommendation: We recommend that the Agency enhance its policies and procedures for case note management by implementing a formal supervisory review process. This should include a documented sign-off by the supervisor to confirm the review has been completed, ensuring compliance with internal control requirements.