Finding 44079 (2022-001)

Material Weakness
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-06-29
Audit: 50495
Organization: Integral Global Health, Inc. (GA)
Auditor: Grace CPAS LLC

AI Summary

  • Core Issue: Lack of a formal review process for the FFR SF-425 report before submission.
  • Impacted Requirements: This violates Uniform Guidance, which mandates internal controls for financial reporting.
  • Recommended Follow-Up: Establish and document policies and procedures for reviewing the FFR SF-425 to ensure compliance.

Finding Text

Finding 2022-001 U.S. Department of Health and Human Services, Centers for Disease Control and Prevention - Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security, CFDA #?s 93.318, Grant Numbers 21NU2RGH001917 and 21NU2RGH001917C6 Material Weakness/ Material Noncompliance Reporting Condition: During our testing of reporting, we noted that no formal review process was in place to independently review the FFR SF-425 (grant numbers 21NU2RGH001917 and 21NU2RGH001917C6 filed October 18, 2022) prior to filing the report with the U.S. Department of Health and Human Services, Centers for Disease Control. Criteria: Uniform Guidance requires that internal controls be established and followed for the financial reporting process (2 CFR ? 200.303(a)). Cause: No established control process for independent review of the FFR SF-425 prior to report submission. Effect: Errors may not be caught on a timely basis resulting in an incorrectly filed FFR SF-425 report. Questioned Costs: None noted. Recommendation: We recommend that the Organization establish and document policies, procedures and controls regarding the FFR SF-425 report filing to ensure compliance with Uniform Guidance. Management?s Response: See Corrective Action Plan

Corrective Action Plan

Finding 2022-001: Reporting - Material Weakness/Material Noncompliance Management?s Response: Our commitment to maintaining strong financial controls and compliance with grant reporting requirements remains unwavering. In response to the audit finding and in our ongoing efforts to continually improve our internal controls and procedures, we have taken the following corrective actions to address the identified lack of a formal review process for the FFR SF-425 prior to filing the report with the U.S. Department of Health and Human Services, Centers for Disease Control: Design and Implementation of Review Process: We have developed a structured review process for all FFR SF-425 reports before their submission to the U.S. Department of Health and Human Services, Centers for Disease Control. The process includes a comprehensive review by an independent party who possesses the necessary expertise and knowledge in grant reporting requirements. Reviewer Qualifications and Training: We have identified individuals within our organization who possess the requisite knowledge and experience to conduct a thorough review of the FFR SF-425 reports. These reviewers have received specialized training to ensure they understand the specific grant reporting requirements, compliance regulations, and relevant policies. Documentation and Tracking: To ensure accountability and a transparent review process, we have implemented a system for documenting and tracking the review activities performed on each FFR SF-425 report. This allows us to monitor the completion of reviews, track any identified issues or concerns, and maintain an audit trail for future reference. Review Completion Timeline: We have established a specific timeline for completing the review of FFR SF-425 reports. This ensures that the review process occurs in a timely manner, minimizing any delays in submitting accurate and compliant reports to the funding agency. Continuous Improvement and Monitoring: We recognize the importance of continuously improving our processes and maintaining ongoing compliance. Therefore, we will conduct periodic reviews and assessments of our review process to identify any areas for enhancement. Additionally, we will closely monitor the effectiveness of the new process to ensure its efficiency and adherence to the required standards. Anticipated Completion Date: Already Implemented Responsible Contact Person: Dr Malik Mamoon Munir, Global Operations Officer, +1 678-580-0853

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $725,632