Finding 1227747 (2025-003)

Finding No. 2025‐003: Allowable costs – Material weakness in internal control over compliance and compliance finding 93.917 HIV Care Formula Grant (Ryan White Part B) Criteria: In accordance with Section 200.430 of the Uniform Guidance, costs must be adequately documented and must be supported by a system of internal control that provides reasonable assurance that charges are accurate, allowable and properly allocated. Condition: During our review of expenses charged, we noted that for 4 of 21 sampled charges AOC was not able to provide support for the expenditure. Cause: Per AOC management, they were not able to find the support as the person who was responsible for maintaining the supporting documents were no longer with AOC. Effect: The lack of proper supporting documentation for expenditures charged to the grant are subject to disallowance. Questioned costs: $5,907. Recommendation: Management should review the current procedures and the requirements of Section 200.430 and implement changes where necessary to ensure that proper supporting documentation is maintained for all charges to the grant. Management’s Response: See corrective action plan.