FAC Explorer

Finding 517771 (2024-001)

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Requirement
L
Questioned Costs
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Year
2024
Accepted
2025-01-06
Audit: 335895
Organization: National Foundation for the Centers for Disease Control and Prevention (GA)
Auditor: Cherry Bekaert LLP

AI Summary

  • Core Issue: The Foundation lacks documentation showing that financial reports were reviewed by a supervisor before submission.
  • Impacted Requirements: This violates the compliance requirement for proper reporting, which mandates supervisory review for accuracy and completeness.
  • Recommended Follow-up: The Foundation should update its procedures to ensure that documentation of supervisory reviews is consistently maintained for all financial reports.

Finding Text

Finding 2024-001 Documentation of Supervisory Review of Financial Reports Federal Agency: U.S. Department of Health and Human Services Program Title: Strengthening Public Health Systems and Services through National Partnerships to Improve and Protect the Nation's Health Assistance Listing Number: 93.421 Compliance Requirement: Reporting Description: The Foundation did not maintain documentation to evidence the supervisory review of COVID-19 financial reports. Criteria: Knowledgeable supervisors review and approve reports for completeness and accuracy, including comparing to source documentation and any reconciliations between source data to final reporting prior to submission. Condition: We noted the Vice President of Finance submits the COVID-19 financial reports but documentation of a supervisory review or review by the Vice President of Finance prior to submission is not maintained. Cause: Lack of formal approval process. Effect: Errors could be made and not detected. Questioned Cost: None Recommendation: We recommend the Foundation review its federal grant reporting procedures and documentation to ensure that either manually or electronically documentation evidencing the review of final reports by a person other than the person that prepared them is maintained. Management Response: The Foundation concurs with this finding. Corrective Action Plan: See attached management’s corrective action plan.

Corrective Action Plan

Finding 2024-001: Documentation of Supervisory Review of Financial Reports Name of contact person: Shavone Smith, Vice President of Finance, (404) 653-0790 Recommendation: We recommend the Foundation review its federal grant reporting procedures and documentation to ensure that either manually or electronically documentation evidencing the review of final reports by a person other than the person that prepared them is maintained. Corrective action: The Foundation acknowledges that it did not maintain separate documentation as evidence of the supervisory review of certain financial reports. Going forward, we will maintain written documentation via email that reports are approved by a person other than the preparer. Proposed completion date: January 2025

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.185 Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects $23.32M
93.283 Centers for Disease Control and Prevention Investigations and Technical Assistance $1.29M
93.322 Cdc Partnership: Strengthening Public Health Laboratories $810,151
93.318 Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security $755,844
93.073 Birth Defects and Developmental Disabilities - Prevention and Surveillance $272,479
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation�s Health $193,573
97.044 Assistance to Firefighters Grant $81,291
10.310 Agriculture and Food Research Initiative (afri) $1,845
93.855 Allergy and Infectious Diseases Research $89