Finding Text
Finding 2022-003 U.S. Department of Health and Human Services, Centers for Disease Control and Prevention - Protecting and Improving Health Globally: Building and Strengthening Public Health Impact, Systems, Capacity and Security, CFDA #?s 93.318, Grant Numbers 21NU2RGH001917, 21NU2RGH001917C6 and Contract Number PO20-00454 Noncompliance Cash Management Condition: During our testing of cash management, we noted that no formal control process was in place to independently review cost reimbursement reports and submissions to the Payment Management Station (PMS) for reimbursement from the U.S. Department of Health and Human Services, Centers for Disease Control. Criteria: Uniform Guidance requires that internal controls be established and followed for the financial reporting process (2 CFR ? 200.303(a)). Cause: No established control process for independent review of cost reimbursement reports and submissions to the PMS. Effect: Errors may not be caught on a timely basis resulting in an incorrectly filed reports and cost reimbursements. Questioned Costs: None noted. Recommendation: We recommend that the Organization establish and document policies, procedures and controls regarding the preparation of the cost reimbursement reports and submission to the PMS to ensure compliance with Uniform Guidance. Management?s Response: See Corrective Action Plan