Finding Text
Finding 2022-003 ? Reporting Identification of the federal program: Federal Agencies: U.S. Department of Health and Human Services Pass-Through Entities: Ohio Department of Health Assistance Listing No: 93.354, Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response Award Periods: 2022 Criteria or specific requirement (including statutory, regulatory or other citation): Section 200.303 of the Uniform Guidance states the following regarding internal control: ?The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).? Condition: Lack of sufficient internal controls documentation evidencing management?s review and approval of the amounts submitted on the monthly financial report required by the Ohio Department of Health (ODH). Cause: Internal controls over the review of the monthly financial report were not documented sufficiently to evidence there were no errors in the reporting of financial data. Effect or potential effect: Reports submitted to ODH may contain errors and not be supported by the books and records of Akron Children?s. Questioned costs: None. Context: Akron Children?s submitted seven monthly financial reports to the ODH in 2022. Management did not retain sufficient evidence supporting the review and approval of the financial reports prior to submission to ODH. Identification as a repeat finding, if applicable: The finding is not a repeat finding from the prior year. Recommendation: When executing the established controls over the review and approval of the monthly financial reports, management should document and retain evidence of the control procedures performed for all reports submitted. Views of responsible officials: Akron Children?s will implement a review checklist and sign-off process to document controls for the review of the monthly financial reports submitted to the granting agency.