Finding Text
Period of Performance Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Child Care and Development Block Grant, Operation of a Child Care ResourceCenter - Baltimore, Harford and Cecil Counties (691) Assistance Listing Number: 93.575 Award Period: July 1, 2022 to June 30, 2023 Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: Recipients of federal funds are required to establish and maintain effective internal controls over federal funds received, per 2 CFR section 200.303. Condition: Documentation to support approval of credit card general disbursement was not maintained. Context: One out of thirty seven transactions lacked appropriate approval of the a credit card general disbursement. Questioned Costs: None Cause: Evidence of internal controls over approval of credit card transactions were not maintained. Effect: The lack of effective internal controls over allocations provides an opportunity for noncompliance and errors. Repeat Finding: No Recommendation: We recommend that the Organization design, implement, monitor and maintain evidence over internal controls. Views of Responsible Officials of the Auditee: There is no disagreement with the audit finding.