Finding Text
Assistance Listing #93.917 HIV Care Formula Grants Significant Deficiency Criteria: The Uniform Guidance requires appropriate internal controls over compliance for each direct and material compliance requirement. Proper review controls over reimbursement requests ensure that reimbursement requests are completed accurately and timely. Reports should be submitted 15 days after month end. Condition: The Organization established a review procedure over reimbursement requests that is not being adhered to. Effect: While reviewing the reimbursement requests during the compliance testing, it was noted that the reimbursement requests were not being reviewed by someone other than the preparer prior to submission and were not submitted timely. Cause: The Organization has limited staff to record the day to day activities to allow for an appropriate review process and timely submission. Recommendation: The Organization should implement a detailed review of the reimbursement requests by someone other than preparer prior to submission to ensure accuracy and timeliness of the submissions. Management Response: See corrective action plan.