Public Health: Recurring Significant Internal Control Deficiencies
||First Year Reported
|WIC (Supplemental Nutrition Program)
||Public Health did not comply with the three-day requirement in the Cash Management Improvement Act. Payments for two drawdowns were issued five and nine days after the drawdown request.
|Public Health agrees that policies and procedures need to be in place to ensure payments to contractors are issued within the three-day timing requirement for the federal draws. Public Health has enhanced its current policies and procedures to ensure that contractors are issued payments within the three-day timing requirement for federal draws.
|HIV Care Formula Grants
||Public Health did not correctly complete its annual Final Progress Report for 2010. Per the financial status report, $273,098 was reported as the federal share of indirect expense. Upon our request to ascertain the accuracy of the information reported, Public Health provided supporting documentation of $285,888, which is $12,790 more than the amount reported. Policies do not appear to be implemented that require Public Health to properly complete and review required reporting, which resulted in incorrect information being reported on the financial status report.
|Public Health agrees that it needs to enhance current policies and procedures to ensure that supporting documents and calculations are retained to ensure compliance with specified reporting and document retention requirements.