Finding Text
Finding Reference: 2025-002 – C. Cash Management; L. Reporting Federal Program Information Federal Agencies: Department of Health and Human Services Department of Justice Awards: Assistance Listing 93.078 – Strengthening Emergency Care Delivery in the United States Healthcare System through Health Information and Promotion Assistance Listing 16.753 – Congressionally Recommended Awards Award Periods: September 30, 2023 – September 29, 2025 July 1, 2024 – September 30, 2026 Description: Evidence of Review and Approval of the Reported Expenditures Criteria In accordance with Title 2 U.S. Code of Federal Regulations, Part 200.303, Internal controls, “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 major program ALN 16.753 includes two sub-vendor contracts between the granting agency, Department of Justice (DOJ) and UMMS for the University of Maryland Medical Center (UMMC) Byrne Trauma Clinic and the University of Maryland Capital Region Medical Center (UMCAP) Byrne Discretionary Community. The major program ALN 93.078 includes two sub-vendor contracts between the granting agency, Department of Health and Human Services (DHHS) and UMMS for the ASPR Mission Zero. Condition The Corporation did not have appropriately designed internal controls in place over the grant subawards related to review and approval of the expenditures that were included in the DOJ and DHHS submissions. Cause The Corporation did not retain sufficient evidence of the review and approval of the expenditures reported to the DOJ or DHHS in the required submissions for cash reimbursement and reporting. Effect or potential effect The expenditures included in the DOJ or DHHS submissions could be inaccurate or information reported may be incomplete or untimely. Questioned costs None. Identification of a repeat finding No. This is not a repeat finding. Context For the major program ALN 16.753 quarterly cash reimbursement, quarterly financial report and semi-annual progress report submissions, management did not retain documentation to evidence review and approval of the submitted reports and expenditures requested for cash reimbursement. Audit procedures did not identify any unallowable costs when compared to the underlying supporting documentation of the expenditure. For the major program ALN 93.078 annual cash reimbursement and financial report, management did not retain documentation to evidence review and approval of the submitted reports and expenditures requested for cash reimbursement. Audit procedures did not identify any unallowable costs when compared to the underlying supporting documentation of the expenditure. Recommendation Management should reassess the design of its controls to ensure documentation is retained that evidences the review and approval of expenditures submitted to the DOJ and DHHS for reimbursement. View of responsible officials There is no disagreement with the audit finding.