Finding Text
Program: AL# 93.600 ? Head Start Sponsor Award Number: CT9259071 Sponsor Agency: US Department of Health and Human Services Criteria: Non-Federal entities receiving Federal awards must establish and maintain internal controls designed to reasonably ensure compliance with Federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures to ensure vouchers that request reimbursement of grant expenditures are reviewed for completeness and accuracy before submission. Citation: 2 CFR 200.303 Condition: The Center did not review vouchers for completeness and accuracy before submission. Cause: For vouchers submitted electronically, the Center did not establish controls to review vouchers prior to submission. Effect: Failure to review vouchers before submission may result in inaccurate financial reporting and drawing federal funds more than expenditures incurred. Questioned Costs: None. Context: This was an award specific problem that affected only the grant listed above. Repeat Finding: No Recommendation: We recommend that the Center implement monitoring procedures to ensure vouchers are reviewed prior to submission. Documentation of the review performed should be maintained. Views of Responsible Officials: See Corrective Action Plan.