Finding Text
2024-001 Unit of Service Documentation – Internal Controls over Activities Allowed and Reporting (Significant Deficiency)
Federal Program Information:
Funding Agency: U.S. Department of Health and Human Services
FALN: 93.597
Federal Award Identification Numbers: 42700-401-0001077629, 42700-401-0000112068
Pass Through Entity: Georgia Department of Human Services
Award Year: 2022-2023, 2023-2024
Criteria: Under 2 CFR Section 200.303(a), non-federal entities must establish and maintain effective internal controls to provide reasonable assurance that the entity is managing the federal awards in compliance with statues, regulations, and the terms and conditions of the award.
Condition: The documentation related to one unit of service was not maintained; and therefore, no documentation of controls over the allowable activity requirement. In addition, the form was not included in the reporting package.
Effect: The inconsistent implementation of the controls could result in unallowable activities or incorrect reporting related to the federal program.
Cause: The controls over the maintenance of the supporting documentation were implemented inconsistently.
Known and Likely Questioned Costs: None
Perspective: This finding does not represent a systematic problem.
Repeat Finding: No
Recommendation: We recommend the Agency ensure the current controls be implemented consistently and consider implementing additional controls to ensure all program activities are allowable, and the reporting is accurately completed.