Finding Text
Finding Number 2021-003 Internal Controls over Allowable Costs/Cost Principles Activities, U.S. Department of Housing and Urban Development, Passed Through Arizona Department of Economic Security, Aging Cluster, ALN 93.044/93.045/93.053, July 1, 2020 through June 30, 2021 (Significant Deficiency). Statement of Condition: For nine selections of thirteen tested, the sign-in sheets for meals billed for reimbursement were not reviewed by PCOA personnel. Questioned Costs: None Criteria: The Organization must comply with allowable costs/cost principle compliance standards as set by the U.S. Department of Health and Human Services. Controls over client sign-in sheets maintained by service providers related to meals billed for reimbursement are inadequate to ensure accurate and complete reporting to the Arizona Department of Economic Security. Cause: The Organization’s personnel were not reviewing client sign-in sheets maintained by service providers that support meals billed for reimbursement. Effect: The Organization may bill the Arizona Department of Economic Security for more meals than were served. Recommendation: We recommend a process of review of sign-in sheets for meals served be consistently implemented.