Finding Text
Finding 2021-006: Cash Management - Material Weakness
Grantor: U.S. Department of Health and Human
Services
Federal Program Names: Health Center Program Cluster:
Health Center Program (Community Health
Centers, Migrant Health Centers, Health
Care for the Homeless, and Public Housing
Primary Care) COVID-19 Health Center Program
(Community Health Centers, Migrant Health
Centers, Health Care for the Homeless, and
Public Housing Primary Care)
Grants for New and Expanded Services
under the Health Center Program
Federal Assistance Listing Numbers: 93.224 and 93.527
Federal Award Identification Number and Year: H80CS26638 - 2020 and 2021,
H8DCS35487 - 2020, H8CCS34364 - 2020,
H8ECS38373 - 2020, and H8F40829 - 2021
Criteria
In accordance with §200.305, Federal payment, grantees and subgrantees that receive grant funds
are responsible for maintaining controls regarding the management of federal program funds under
the Uniform Guidance in 2 CFR 200.302 and 200.303.
Condition
The Center's drawdowns did not illustrate review and approval by management.
Cause
The Center did not have adequate controls to ensure drawdowns were properly approved and such
approval is documented.
Effect
The condition may lead to inaccurate or improper drawdowns.
Questioned Costs
None.
Context
We selected seven drawdowns for testing of cash management. We noted there was no formal
approval or evidence of review for these drawdowns.
Identification of Repeat Finding
Yes, see finding 2020-006.
Recommendation
The Center should develop written procedures to review all drawdowns that occur in order to
ensure accuracy.
Views of Responsible Officials
Management and the Board of Directors agree with the finding and will implement additional
controls to ensure there is formal evidence of review being performed.