Resource Center Dallas

Allowable costs and activities‐significant deficiency in internal controls over compliance and compliance finding. HIV Emergency Relief Project Grant ALN 93.914 Criteria: Resource Center Dallas’ (Center) internal control procedures over compliance specify that the program manager and the revenue staff accountant review any invoice prior to requesting reimbursement. Condition: During allowable activities for the HIV Emergency Relief Project Grant, for 1 out of 41 activities tested, the number of units of service provided did not match the units of service recorded in the client tracking system. Cause: Internal control was not effective at detecting data entry errors. Effect: The Center over billed the number of units of service. The total units billed for the month of September totaled 399 instead of 168 units resulting in the grant being overcharged by the Center. Questioned Costs: Known questioned costs totaling $36,715.14. Recommendation: Management should implement controls to ensure the units of service entered into the client tracking system match the units of service performed before the request for reimbursement is submitted. Management’s Response: See corrective action plan.