Finding Text
Cash Management U.S. Department of Public Health ALN: 93.696, The Central Montana CCBHC Improvement and Advancement Project Criteria: Entities receiving federal awards shall establish and maintain internal control over the federal awards that provide reasonable assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and terms and conditions of the federal award. Condition: The Center drew down funds during the audit period, but there was no indication of approval for the drawn amounts. Context: The Center had five drawdowns totaling $1,007,504. There was no documentation provided for review of these draws. Effect: There is an increased risk of errors in drawn amounts if internal controls are not in place for review. Questioned Costs: There were no questioned costs identified. Cause: The Center experienced turnover and are working on improving internal controls over cash management. Documenting and retaining this documentation of the review started after the audit period in November 2025. Auditor Recommendation: We recommend that the Center retain documentation supporting the established internal controls over cash management, which includes a review process before the draws are made. Organization Response: Implemented in November 2025. The Controller prepares the monthly draw, and the CFO reviews, approves, and submits it. The approval email is retained with the payment submission documentation. Responsibility for maintaining this process rests with the Controller and CFO.