Finding 1155461 (2024-002)

2024-002 Cash Management Assistance Listing #93.917 HIV Care Formula Grants passed through South Carolina Department of Health and Environmental Control Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed timely. Reports should be submitted in the timeline as determined in the grant agreement. Condition: The Organization established a procedure over reimbursement requests that is not being adhered to in order to guarantee timely submissions. Cause: The Organization has limited staff to record the day to day activities to allow for a timely submission. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not submitted timely. Questioned Costs: None. Context: The reimbursement requests were sampled and a population of 5 was selected to be reviewed. Of those sampled, 3 were found to not be submitted timely. The sample was not considered statistically valid. Identification as a Repeat Finding: 2023-002 Recommendation: The Organization should implement a process to ensure the timely submission of the reimbursement requests. Views of Responsible Officials and corrective action plan: See corrective action plan.