Finding Text
2 CFR § 300 codified in 45 CFR part 75 gives regulatory effect to the Department of Health and Human Services. 2 C.F.R § 200.303(a) provides that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. The General Health District established procedures to approve bills at monthly board meetings. The General Health District failed to approve 19% of nonpayroll disbursements tested in 2023 over the Community Health Workers Federal Program. Failure to follow the approved the disbursements could result in the occurrence of unallowable transactions. The General Health District should ensure that they approve all payments via the edit list and/or hand signed list. These approvals should be listed and maintained for audit.