Finding 945786 (2023-002)

2023 – 002- Lack of Review Federal Agency: Department of Health and Human Services Program Title: Substance Abuse Prevention and Treatment Black Grant (SABG) Assistance Listing Number: 93.959 Award Period: July 1, 2022 – June 30, 2024 - Material Weakness in Internal Control Over Compliance - Other Matters Criteria: The Drug Prevention Resource Center d/b/a InnerAct Alliance’s management is responsible for establishing and maintaining internal controls to ensure that transactions are properly recorded and reported in the financial statements in accordance with accounting principles generally accepted in the United States of America (GAAP). Part of the internal control process includes proper review and documentation of such review of transactions during the normal course of business. Condition: During review of employee timesheets and related grant reimbursement requests, and annual match report, there was a lack of evidence of review of these documents. Questioned costs: N/A Context: Samples of employee timesheets were selected for testing of review process. In addition, the annual match report was obtained for review. Cause: Lack of documentation of controls in place. Repeat finding: No Recommendation: We recommend documenting via an approval form with written or electronic signatures designating who is preparing and who is reviewing reimbursement forms and match reports. We also recommend that those approving timesheets document their approval via a signature. Views of responsible officials and planned corrective actions: No disagreement.