Finding Text
Grantor: U.S. Department of Health and Human Services
Federal Program Names: Health Center Program Cluster: Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), COVID-19 Health Center Program (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care), Grants for New and Expanded Services under the Health Center Program
CFDA Numbers: 93.224 and 93.527
Criteria
In accordance with §200.305, Federal payment, Grantees and subgrantees that receive grant funds are responsible for maintaining controls regarding the management of Federal program funds under the Uniform Guidance in 2 CFR 200.302 and 200.303.
Condition
The Center's drawdowns did not illustrate review and approval by management.
Cause
The Center did not have adequate controls to ensure drawdowns were properly approved and such approval is documented.
Effect
The condition may lead to inaccurate or improper drawdowns.
Questioned Costs
None.
Context
We selected 6 drawdowns to test controls over cash management. We noted there was no formal approval or evidence of review for these drawdowns.
Identification of Repeat Finding
Not a repeat finding.
Recommendation
The Center should develop written procedures to review all drawdowns that occur in order to ensure accuracy.
Views of Responsible Officials
Management and the Board of Directors agree with the finding and will implement additional controls to ensure there is formal evidence of review being performed.