Finding Text
2022-003 Department of Health and Human Services Iowa Department of Public Health CFDA #93.268 Immunization Cooperative Agreements Applicable Federal Award Number and Year ? 5881I429E, 5885BT431 #7, and 5885BT431 #8 for 2022 Cash Management Material Weakness in Internal Control Over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. The Cash Management Improvement Act of 1990-31 CFR 205.33 requires that when grant funds are advanced, recipients must follow procedures to minimize the time elapsing between the transfer of funds and disbursement. Condition: The County?s requests for reimbursement submitted to the Iowa Department of Public Health were not reviewed and approved by a separate individual outside of the preparer. In addition, on two occasions the County held grant funds in excess of seven weeks. Cause: The County did not have an internal control process in place to ensure a secondary review and approval of the requests for reimbursement. Effect: Without a secondary review and approval, there is a possibility that the requests for reimbursement contain errors, which could lead to ineligible expenditures being claimed under the program and noncompliance with federal requirements regarding the Cash Management Improvement Act. Questioned Costs: None reported. Context: A nonstatistical sample of 6 requests for reimbursement out of 21 were tested. Repeat Finding from Prior Years: No Recommendation: We recommend the County implement a control process which includes a secondary review and approval of all requests for reimbursements. Views of Responsible Officials: The VNA will submit the claim to the Health Department for approval before submitting going forward.