Finding Text
Program Information: AL #: 93.441 U.S. Department of Health and Human Services Passed through California Rural Indian Health Board, Inc. Indian Health Services ? CRIHB 22, Indian Health Services ? CRIHB 21, COVID-19 Indian Health Services ? CRIHB 21 Award Numbers: 235-18-0004 Award Periods: 4/1/18-3/31/24 Criteria: 2 CFR ?200.403(h) states: "Except where otherwise authorized by statute, costs must meet the following general criteria in order to be allowable under federal awards: (g) be adequately documented." Condition/Context: During transactional testing the following was noted: ? 1 out of 1 IDC journal entry selection was lacking proper documented approvals of an authorized individual other than the preparer. [ ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness Cause: There were ineffective controls in place during the period, along with lack of management oversight. Effect: Without additional review and approval, entries being made may have errors. Questioned Costs: Not applicable. Repeat Finding: No. Recommendation: We recommend that management establish controls and implement policies to ensure that support of approval is obtained and maintained for all expenditure transactions including journal entries. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.