Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Activities to Support State, Tribal, Local and Territorial (STLT) Health
Department Response to Public Health or Healthcare Crises
Assistance Listing Number: 93.391
Award Period: April 1, 2022 – May 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters
Condition/Context: For the quarterly financial and performance reports submitted during the fiscal
year, there was no indication of review or approval by a secondary, independent individual separate
from the preparer.
Criteria or specific requirement: In accordance with the Compliance Supplement, Part 6 – Internal
Control, 2 CFR section 200.303 requires that nonfederal entities receiving federal awards 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 the federal awards.
Cause: The Organization did not have established internal controls designed to ensure adequate
segregation of duties over reporting.
Effect: The Organization was not in compliance with the Compliance Supplement related to
establishing and maintaining internal controls over federal awards.
Repeat Finding: No
Recommendation: We recommend that the Organization implement policies and procedures that
ensure required reports are reviewed and approved by a second, independent individual.
Views of responsible officials: Management agrees with the audit condition.