FAC Explorer

Finding 46480 (2022-002)

Significant Deficiency
Requirement
CL
Questioned Costs
-
Year
2022
Accepted
2023-09-28
Audit: 51892
Organization: Aid Upstate (SC)
Auditor: Forvis LLP

AI Summary

  • Core Issue: The Organization is not following its own review process for reimbursement requests, leading to inaccuracies and delays.
  • Impacted Requirements: Compliance with the Uniform Guidance, which mandates timely and accurate submission of reimbursement requests.
  • Recommended Follow-Up: Implement a thorough review of reimbursement requests by a different person before submission to improve accuracy and meet deadlines.

Finding Text

Assistance Listing #93.917 HIV Care Formula Grants Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed accurately and timely. Reports should be submitted 15 days after month end. Condition: The Organization established a review procedure over reimbursement requests that is not being adhered to. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not being reviewed by someone other than the preparer prior to submission and were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for an appropriate review process and timely submission. Recommendation: The Organization should implement a detailed review of the reimbursement requests by someone other than preparer prior to submission to ensure accuracy and timeliness of the submissions. Management Response: See corrective action plan.

Corrective Action Plan

Contact Person: Tracy Carr, Andrew Hall Management Response: We agree with the auditors? comments and the following action plan will be taken to implement internal control procedures to allow proper segregation of duties: Grant reimbursement requests are often prepared with a small window before the due date. Additional requirements have added time to properly prepare reimbursement reports. Gathering all supporting documentation before submission has increased the time needed before the complete reimbursement request package is ready. While preparing the reimbursement requests, a staff member, other than the preparer, will review the reports before submission for completion. Completion Date: Beginning September 1, 2023 and thereafter.

Categories

Cash Management Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 46481 2022-002
    Significant Deficiency
  • 46482 2022-002
    Significant Deficiency
  • 622922 2022-002
    Significant Deficiency
  • 622923 2022-002
    Significant Deficiency
  • 622924 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.917 Hiv Care Formula Grants $1.38M
93.940 Hiv Prevention Activities_health Department Based $395,076
14.241 Housing Opportunities for Persons with Aids $337,828
93.788 Opioid Str $23,502
93.686 Ending the Hiv Epidemic: A Plan for America Ryan White Hiv/aids Program Parts A and B (b) $22,527
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $13,500