Finding Text
2023-002 Cash Management and Reporting
Assistance Listing #93.917 HIV Care Formula Grants and #14.241 Housing Opportunities for Persons with AIDS
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 timely. Reports should be submitted in the timeline as determined in the grant agreement.
Condition: The Organization established a procedure over reimbursement requests that is not being adhered to in order to guarantee timely submissions.
Questioned Costs: None.
Context: The reimbursement requests were sampled and population of 13 was selected to be reviewed. Of those sampled, 13 were found to not be submitted timely. The sample was not considered statistically valid.
Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not submitted timely.
Cause: The Organization has limited staff to record the day to day activities to allow for a timely submission.
Identification as a Repeat Finding: 2022-002
Recommendation: The Organization should implement a process to ensure the timely submission of the reimbursement requests.
Views of Responsible Officials: See corrective action plan.