Finding Text
Finding 2022-001 U.S. Department of Health and Human Services 93.421 ? Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation?s Health Cash Management (Significant Deficiency) Criteria: Per the Organization?s policy for submitting requests to the Centers for Disease Control (CDC) for reimbursement, and in accordance with Title 2 CFR Part 200.303, the Organization requires review and approval of such requests before they are processed through the CDC?s payment management system. Condition: For one reimbursement request made with the CDC, approval of the request was not documented. Cause: There was not adequate tracking of approval documentation with the cash management records. Effect: The Organization is unable to support whether the Organization?s policy for reimbursement requests was followed and whether approval occurred prior to the request was processed within the CDC payment management system. Questioned Costs: N/A Recommendation: We recommend that the Organization strengthen internal controls surrounding the cash management process to ensure appropriate documentation of the cash management review and approval workflow is maintained. Views of Responsible Officials: Due to transitions in personnel and systems, written support for the approval of a request for reimbursement was not available. A new Director of Grants Accounting was hired in August 2023 and has reviewed and been trained on the cash management policy. Effective October 2023, written supporting documentation of the review and approval of requests for reimbursement will be obtained and maintained by Grant Accounting staff, in accordance with March of Dimes policy and federal cash management requirements.