Finding 442903 (2022-002)

Finding 2022-002 Adherence and Application of Fiscal and Accounting Policies andProceduresFederal Agency: U.S. Department of Health and Human ServicesPass-through Entities: Chicago Department of Public HealthThe Chicago Cook Workforce PartnershipProgram Name: Epidemiology and Laboratory Capacity of Infectious Diseases(ELC)Assistance Listing #: 93.323Questioned Costs: NoneCondition/ContextWe tested a sample of twenty-five transactions, for nine of the twenty-five transactions there was no evidence of review and approval of the Executive Director.CriteriaPer the Organization?s Fiscal and Accounting Policies and Procedures, the Executive Director is responsible for reviewing and approving all expenditures processed via check or electronic payment.CauseThe Organization did not adhere and apply its Fiscal and Accounting Policies and Procedures.EffectNon-adherence and inconsistent application of established policies and procedures may result in errors and noncompliance with applicable OMB compliance requirements.RecommendationWe recommend that the Organization strengthen its internal control by updating its policy to include evidence of review and approval of the Executive Director. We also recommend that the Organization adheres to its Fiscal and Accounting Policies and Procedures.Organization?s Management ResponseSee corrective action plan.