Finding Text
Cash Management - Review of Monthly Draws . Recommendation: Policies and procedures over monthly draws should include timely preparation, review and approval of the draw. This documentation should include sign-offs and dates. Views of responsible officials and planned corrective actions: There is no disagreement with the audit finding. Action taken in response to finding: The Grant and Accounting teams hold monthly in-person meetings to review grant-related expenditures. Going forward, email approval will be requested after each meeting and before the draw request is submitted to the governmental agency. Name(s) of the contact person(s) responsible for corrective action: Alina Birenyte, Controller Planned completion date for corrective action plan: The corrective action plan detailed above is being implemented by August 31, 2026. Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Center for Disease Control and Prevention: Injury Prevention and Control Research and Statement and Community Based Programs. Assistance Listing Number: 93.136 Pass-Through Agencies: N/A Pass-Through Numbers: N/A Award Periods: Various: September 30, 2022 through September 29, 2027 Type of Finding: Significant Deficiency in Internal Control over Compliance Other Matters Criteria or specific requirement: A well-designed system of internal control should include policies and procedures to ensure the accuracy of draw requests. This ensures only allowable costs are charged to federal programs. Condition: In testing a sample of 7 draws, we noted 6 out of the 7 draws did not properly include proof of who prepared and reviewed/approved each draw. Questioned Costs: None. Context: Preparation and review of monthly draws are not being properly documented throughout the draw process. Cause: Policies and procedures had not been put into place to document proper preparation and review of draws prior to the draw being requested. Procedures should be in accordance with the Uniform Guidance. Effect: Inaccurate expenditures may be charged to federal programs. Repeat Finding: This is a not repeat finding.