Finding Text
Substance Abuse and Mental Health Services Projects of Regional and National Significance ALN 93.243 U.S. Department of Health and Human Services Criteria or specific requirement – Cash Management ((2 CFR 200.305(b) and 45 CFR 75.305(b)) Condition – The District is required to request reimbursement for program costs only after those costs have been incurred and paid. Certain expenditures were paid after reimbursement was received. Context – One of the two reimbursement tested had certain expenses that were not paid by the District before reimbursement was received. The sample is not and is not expected to be a statistical sample. Effect or potential effect – The District did not properly comply with the cash management requirements. Cause – The Districts internal control did not properly identify certain expenditures were not paid before reimbursement was received. Questioned costs - none Identification as a repeat finding – Not a repeat finding. Recommendation – The District should enhance controls to ensure that all expenditures included in reimbursement request have been paid prior to requesting federal funds. This may include implementing a review procedure to verify payment status before submission. Views of Responsible Officials and Planned Corrective Actions - Washington County Ambulance District agrees with the reported finding. The underlying cause was a clerical error that was determined after reimbursement had been requested. Upon identifying the issue, additional acceptable expenses were substituted for this clerical error. Additional review will be completed on each required submission. This will be overseen by Amber Coleman, Chief Administrative Officer, with a target date of completion of December 31, 2026.