Finding 1154956 (2023-005)

Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the Organization is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. Condition: The Organization's special reports submitted to the Department of Health and Human Services were not reviewed and approved by a separate individual outside of the preparer. Questioned Costs: Unknown Context: Key line items were tested on the Period 4 special reports submitted to the Department of Health and Human Services. 2 reports were tested, which both lacked appropriate approval. Cause: The Organization did not have an internal control process in place to ensure review and approval of the reports being submitted to the Department of Health and Human Services (HHS). Effect: There is a possibility that the reports may not be accurately completed. Repeat Finding: Yes Recommendation: We recommend that management implement a control process which includes approval of required reports to be submitted to the federal agency.