Finding Text
Finding 2022-004 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, 21NU2RGH001917C6 and Contract Number PO20-00454 Noncompliance Written Documentation of Uniform Guidance Policies and Procedures Condition: During our review of controls, we noted no formal written policies for compliance with the requirements of 2 CFR 200, Subpart D?Post Federal Award Requirements, and Subpart E?Cost Principles. Criteria: Uniform Guidance requires that internal controls be established for compliance requirements (2 CFR 200 ?Post Federal Award Requirements, and Subpart E?Cost Principles) Cause: No established written documentation for compliance with 2 CFR 200, Subpart D?Post Federal Award Requirements, and Subpart E?Cost Principles. Effect: Possible non-compliance with grant agreements. Questioned Costs: None noted. Recommendation: We recommend that the Organization establish written policies and procedures with 2 CFR 200, Subpart D?Post Federal Award Requirements, and Subpart E?Cost Principles to ensure compliance with Uniform Guidance, as applicable. Management?s Response: See Corrective Action Plan