Finding 600086 (2022-001)

-
Requirement
N
Questioned Costs
-
Year
2022
Accepted
2022-11-23
Audit: 19608
Organization: Partners Health Management (NC)
Auditor: Cla

AI Summary

  • Core Issue: An employee received a travel reimbursement meant for someone else due to lack of review.
  • Impacted Requirements: Disbursements must be accurately reviewed to prevent unauthorized payments.
  • Recommended Follow-Up: Implement a review process for employee travel reimbursements to ensure accuracy.

Finding Text

2022 ? 001 Federal agency: U.S. Department of Health and Human Services Federal program title: Block Grant for Community Mental Health Services CFDA Number: 93.958 Pass-Through Agency: North Carolina Department of Health and Human Services Pass-Through Number(s): 536974, 536975 Award Period: July 1, 2021 to June 30, 2022 Type of Finding: Other Matter Criteria or specific requirement: In order to prevent unauthorized travel reimbursements to employees, disbursements must be reviewed for accuracy. Condition: During our testing, we noted that a reimbursement was paid to the incorrect employee for travel expenses. Questioned costs: None Context: The identified finding represented 1 of 40 of the employees sampled. Cause: Reimbursement was not reviewed prior to payment being made. Effect: An employee was reimbursed for travel expenses that were incurred by another individual. Repeat Finding: The finding is not a repeat of a finding in the immediately prior year. Recommendation: The Organization should design controls around an adequate review process to ensure that employee travel reimbursements are appropriate. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Cash Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.788 Opioid Str $5.31M
93.959 Block Grants for Prevention and Treatment of Substance Abuse $3.10M
93.958 Block Grants for Community Mental Health Services $2.51M
14.267 Continuum of Care Program $904,504
93.667 Social Services Block Grant $546,589
14.231 Emergency Solutions Grant Program $395,327
21.019 Coronavirus Relief Fund $325,458