Finding Text
FINDING 2023-012 Information on the federal program: HIV Care Formula Grants (Ryan White HIV/AIDS Program Part B), Assistance Listing #93.917 Criteria or specific requirement: The City must retain all expenditure records for a minimum of three years, as maintained by the Department Head and/or Grant Supervisor. Condition: Several payroll files selected for audit were not available at the time of audit. Questioned costs: Unable to be determined. Context: The City issued reimbursement of payroll expenses in which backup documentation was not available to support the claims. Effect: Without proper documentation, there is a risk that grant funds could be used for ineligible employees or activities. Cause: The City lacks a system to ensure that records related to purchases and authorizations are maintained in accordance with the Ryan White HIV/AIDS Program Part B requirements. Recommendation: A process should be developed and implemented to ensure records are properly maintained. Management’s response: Procedures are to be implemented to ensure records are properly retained for a minimum period of three years.