Finding Text
Compliance with Cash Management Requirements Material Weakness U.S. DEPARTMENT OF HEALTH AND HUMAN SERVICES ALN #: 93.224 - Health Centers Program Federal Award Identification #: 24H80CS00111 Condition: HAH did not minimize the time elapsing between drawdown of funds and expenditure of funds. Criteria: 45 CFR 75.305 Questioned Costs: $0 Context: Beginning in May 2024, HAH drew down approximately $830,000 of advanced funds from HHS, which were not completely expended until September 2024. Cause: Turnover at HAH, who separated from the parent entity in FY24 resulting in changes in procedures. Effect: Excess cash on hand. Identification as repeat finding, if applicable: Not applicable. Recommendation: We recommend HAH review Cash Management compliance requirements and update their policies and procedures to minimize the time between drawdown and expenditures of federal awards. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding. See corrective action plan.