Finding Text
2025-006: Reporting ALN 93.558 Passed through the City of New York, Human Resources Administration from the U.S. Department of Health and Human Services - CT1-069-20248802635 and CT1-069-20248800455 - Significant Deficiency in Internal Control Criteria: Uniform Guidance requires review and approval of reports that are submitted as part of monthly financial reporting. Condition: Due to employee turnover, there was no audit evidence maintained to support the review process. Cause: Management did not retain evidence of approvals. Effect: Monthly reports were submitted to the granting agency without evidence of approval. Questioned Costs: None. Recommendation: We recommend management implement procedures to retain both email correspondence and approvals for monthly reporting submissions. Views of Responsible Officials: Management acknowledges the finding. For details on actions taken, refer to the Corrective Action Plan.