Finding Text
Item:
2024-003
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:
252026/152034
Award Year:
August 1, 2023 – April 30, 2024; January 1, 2024 – May 31, 2025; May 1, 2024 – April 30, 2025
Compliance Requirement:
Reporting
Criteria:
Per the grant agreements, award recipients are required to submit monthly reimbursement report within a set number of days after month end.
Condition:
Financial reimbursement reports were submitted after the required due date.
Questioned Costs:
n/a
Context:
In a population of 56 required reports, we conducted a non-statistical sample of four programmatic and three financial reimbursement reports. In our sample of seven, we noted the three required financial reimbursement reports were not submitted to the granting agency timely. This is deemed to be a material weakness in internal control over compliance.
Effect:
The system of internal controls was not properly implemented.
Cause:
Weak communication with the grantor resulted in unclear deliverable and due date requirements.
Identification as a Repeat Finding:
Not a repeat finding
Recommendation:
The Organization should enhance its processes and controls to ensure that deliverables are submitted in the time frames laid out by the grant agreements.