Finding 1137529 (2024-002)

FINDING 2024-001 Significant Deficiency in Internal Controls Over Compliance – Reporting Federal Agency: Department of Treasury Pass through Grantor: Guilford County, North Carolina Federal Program(s): Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number(s): 21.027 Criteria: As per the grant agreement the Health System is to submit reports quarterly to the pass-through agency. Condition/Context: Of the two (2) quarterly reports sampled, there was no evidence of review for the sampled reports. Cause: Grant program managers meet in person to discuss reports prior to submission to the granting agency, but these discussions do not include documentation that reports have been reviewed prior to submission. Effect: The Health System could have submitted a report that is incomplete or contains inaccurate information. Questioned Costs: None. Recommendation: The Health System should enhance their control procedures such that the appropriate individuals are aware that review of the reports should be documented with either electronic or manual signature prior to submission to the granting agency(ies). Views of Responsible Officials: See Corrective Action Plan.