Finding Text
Finding 2022-001 - Cash Management (Internal Control over Compliance/Compliance) ALN No.: 93.829 - Section 223 Demonstration Programs to Improve Community Mental Health Services Award Year: January 1, 2022 - December 31, 2022 Federal Agency: United States Department of Health and Human Services Pass Through Entity: Not applicable Criteria: Management is responsible for controls and compliance over cash management. Condition/Context: For 1 out of 40 selections, an invoice was claimed for reimbursement prior to being paid by South Shore in the amount of $420. The sampling method was nonstatistical sampling. Cause: There was not proper review and oversight over the individual preparing the monthly claims for reimbursement. Effect: South Shore has not complied with the specific requirements for cash management as described in the Uniform Guidance. Costs may have been claimed for reimbursement prior to being eligible. Questioned Costs: None. Recommendation: South Shore should develop an internal control process for proper preparation and review of the monthly claims for reimbursement. Views of Responsible Officials: Management agrees with the recommendation and plans to put in place an appropriate internal control process.