Finding 2023-001 Adherence and Application of Fiscal and
Accounting Policies and Procedures – Repeat Finding
Federal Agency: U.S. Department of Health and Human Services
Program Name: Protecting and Improving Health Globally: Building
and Strengthening Public Health Impact, Systems,
Capacity and Security Assistance Listing #: 93.318
Questioned Costs: None
Corrective Action: We agree with the auditor’s comments and the recommended actions. The Organization recognizes the importance of consistent adherence to its established Financial Management Policies and Procedures, specifically related to the required approval of expenditures by upper management.
To address this finding and prevent recurrence, Alianza Americas will implement the following corrective actions:
● Policy Reinforcement: Revise and redistribute the organization’s Financial Management Policies and Procedures manual to all staff involved in the review, processing, or approval of financial transactions.
● Training: Conduct mandatory refresher training for all staff involved in the review, processing, or approval of financial transactions by July 31, 2025.
● Controls and Compliance Checks: Developed and implemented a financial transaction spreadsheet to ensure that all required approvals are obtained before processing. Finance staff have been instructed to reject any incomplete or non-compliant documentation.
● Monitoring and Oversight: Monthly internal audits will be conducted by the Associate Director of Operations to verify compliance and address any discrepancies proactively.
These measures will ensure that expenditures are reviewed and approved in accordance with policy, and that proper documentation is maintained for all financial transactions.
Contact Person: Dulce Guzmán, Executive Director
Anticipated Completion Date: July 31, 2025