Finding 1154169 (2023-007)

Supporting Documentation Criteria – The Uniform Guidance, Part 200.303, requires the Center establish and maintain effective internal control over the federal award which provides reasonable assurance the Center is managing the federal award in compliance with federal statutes, regulations and the terms of the federal award. Condition – As the subrecipient of the grant, the Center is responsible to ensure compliance with the requirements of the Uniform Guidance. The Iowa Department of Health and Human Services determined payments complied with the requirements of the federal award and the Uniform Guidance and maintained the related supporting documentation. However, the Center did not obtain, review or retain this documentation. Cause – The Center, as a subrecipient of the grant, was unaware of its responsibility to ensure compliance with the requirements of the Uniform Guidance by obtaining, reviewing and retaining the supporting documents. Effect – The lack of policies and procedures in place by the Center could result in disbursements being made for unallowable costs or activities and noncompliance with the requirements of the Uniform Guidance. Recommendation – The Center should obtain, review and retain documentation to ensure disbursements are allowable and in compliance with the requirements of the Uniform Guidance. Response and Corrective Action Planned – The Center will ensure we have all supporting documentation saved and reviewed prior to payment being issued. Conclusion – Response accepted.