Finding 403888 (2022-002)

Lack of Documented Review of Reimbursement Requests. Assistance Listing Number: 93.917 Program Title: HIV Care Formula Grants (Ryan White HIV/AIDS Program Part B) Pass-through Entity: Mississippi State Department of Health Contract Number and Year: SG-1111-R3 2022 Finding Type: Significant Deficiency Known Questioned Costs: None Criteria - 2 CFR 200.303 requires that nonfederal entities receiving federal awards to establish and maintain internal control over the federal awards that provides reasonable assurance that the nonfederal entity is managing the federal awards in compliance with federal statutes, regulations, and the terms and conditions of federal awards. Condition - The Organization prepared and submitted reimbursement requests without properly documenting review of the reimbursement requests by the Director of Grants Management prior to submission. Cause - The Organization did not implement procedures to document their review of reimbursement requests prior to submission to the Mississippi State Department of Health. Effect - Inadequate documentation of internal controls of management’s review and authorization of reimbursement requests. Recommendation - The Organization should implement formal documentation of reviews via signature and date of approval on the reimbursement requests prior to submission to the Mississippi State Department of Health. Views of Responsible Officials - The CFO has implemented procedures to document review of reimbursement requests prior to submission to Mississippi State Department of Health.