Finding 638139 (2022-005)

Finding 2022-005 ? Report review (Significant Deficiency): Assistance # 93.323 ? Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) Federal Award # and Year: DH220051246, 2021 Name of Federal Agency: U.S. Department of Health and Human Services Name of Pass-Thru Agency: Missouri Department of Health Type of Compliance Finding: L - Reporting Condition: A secondary review or approval of quarterly reports was not documented. One of the required quarterly reports was not filed until requested for the audit. Criteria: Someone other than the preparer of the reports should be reviewing the information for accuracy prior to submission. Someone should also be ensuring that quarterly reports are being properly submitted. Questioned Costs: N/A Context: Supervisor approval was not documented for 2 of the 3 reports selected. Additionally, one of the required quarterly reports was not filed until requested for the audit. The sample size was determined based upon guidelines provided by the AICPA which is not a statistically valid sample. Cause: The City did not have a formal policy in place to require a secondary review or approval of the reports prior to submission or to monitor reporting process to ensure required reports were completed. Effect: Information could be incorrectly reported to the pass-thru agency. Recommendations: We recommend the City implement a policy to ensure reports are being reviewed by someone other than the preparer and documented. Additionally, we recommend that the City implement a policy to ensure reports are filed in accordance with the grant agreement. Views of Responsible Officials (Unaudited): Management acknowledges that a secondary review or approval of grant reports is a worthwhile internal control.