Finding Text
Federal Program Information:
Funding Agency: U.S Department of Health and Human Services
FALN: 93.926
Federal Award Identification Number: 5 H49MC00119‐21‐00 / 6 H49MC00119‐20‐01
Pass Through Entity: State of Georgia Department of Human Services
Award Year: 2020‐2024
Criteria: Under 2 CFR Section 200.303(a), non‐federal entities must establish and maintain effective
internal controls to provide reasonable assurance that the entity is managing the federal awards in
compliance with statues, regulations, and the terms and conditions of the award. Additionally, under
2 CFR sections 200.308 200.309 and 200.403(h)), the Organization may charge only allowable costs
incurred during the approved budget period of a federal award’s period of performance and any costs
incurred before the federal awarding agency or pass‐through entity made the federal award that
were authorized by the federal awarding agency or pass‐through entity.
Condition: The Organization lacked supporting documentation for non‐payroll expenses. Due to lack
of supporting documentation, period of performance could not be verified. Of the sixty (60) nonpayroll
transactions examined, fourteen (14) lacked supporting documentation for review.
Effect: Management possibly did not expend funds in accordance with the approved detailed lineitem
budget and grant agreement and possibly expended funds in the incorrect period of
performance.
Cause: Expenses including approved invoices and/or supporting documentation were not properly
maintained in part due to several changes in personnel within the accounting area and overall limited
number of personnel for certain functions and lack of board oversight.
Questioned costs: Known questioned costs of $2,066 and likely questioned costs of $11,507 for
Healthy Start.
Recommendation: We recommend that internal controls be strengthened and processes
implemented to ensure all expenses include supporting documentation/invoice indicating period of
performance.