Finding Text
Finding: 2025-008 Cash Management – Federal Grants Federal Programs: Department of Health and Human Services Health Center Program Cluster Assistance Listing No. 93.224 and 93.527 Criteria: Cash Management, 45 CFR 75.305 Condition: During the year, the Organization made several draws of federal funds for which expenditures were not documented at the time of the draw. The Organization is required to identify related expenditures prior to drawing funds from the U.S. Treasury. Cause: The Organization made draws of federal grant funds in advance of documenting the expenditures. Effect: The Organization could have held federal funds for time periods in excess of one business day. Questioned Costs: None reported. Context/Sampling: The finding appears to be a systemic issue. Repeat Finding from Prior Year: Yes Recommendation: The Organization should document qualifying expenditures prior to making the related draws of funds from the U.S. Treasury. Views of Responsible Officials: The Organization understands the requirements to document qualifying expenditures prior to drawing funds from the U.S. Treasury. Procedures will be established to document these expenditures prior to drawing funds from the U.S. Treasury to ensure that advance draws of federal funds do not occur. Contact Person: Amanda Duke, COO Anticipated Date of Completion: January 31, 2026