Audit 12589

Finding – Reporting, Immunization Cooperative Agreements, Assistance Listing Number 93.268, 2021- 2022 Award Year, U.S. Department of Health and Human Services Criteria or Specific Requirement The Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting (2 CFR Section 200.328). Condition and Context The Organization is required to prepare and submit annual SF-425 Federal Financial Reports. During the fiscal year, one SF-425 annual report was required to be filed for the September 30, 2021 to September 29, 2022 grant period. We noted that the Cash Receipts and Disbursements on lines 10a and b, and the Federal share of expenditures on line 10e and unobligated balance of Federal funds on line 10h were incorrectly reported and not in agreement with the actual amounts reported in the Organization’s underlying accounting records. We did test Federal draw requests as part of our Uniform Guidance testing and noted that expenditures reported on the Schedule of Expenditures of Federal Awards and cash received and disbursed for this federal award were correct and supported by underlying documentation. No discrepancies in expenditures or cash activity were identified in the Organization’s accounting system but, rather, just the reporting of the figures in SF-425 was incorrect. Cause The Federal share of expenditures was not correctly entered based on the underlying expenditure detail. Effect Federal form SF-425 contained incorrect information that did not agree to the actual underlying expenditures. Identification as a Repeat Finding Not a repeat finding. Questioned Costs None Recommendation We recommend that management review their processes for preparing and reviewing forms such as the SF-425 to ensure that the cash and expenditures activity for the grant period being reported on agrees with the Organization’s underlying accounting system balances and activity. Views of Responsible Officials and Planned Corrective Actions See Corrective Action Plan.

Finding – Reporting, Immunization Cooperative Agreements, Assistance Listing Number 93.268, 2021- 2022 Award Year, U.S. Department of Health and Human Services Criteria or Specific Requirement The Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting (2 CFR Section 200.328). Condition and Context The Organization is required to prepare and submit annual SF-425 Federal Financial Reports. During the fiscal year, one SF-425 annual report was required to be filed for the September 30, 2021 to September 29, 2022 grant period. We noted that the Cash Receipts and Disbursements on lines 10a and b, and the Federal share of expenditures on line 10e and unobligated balance of Federal funds on line 10h were incorrectly reported and not in agreement with the actual amounts reported in the Organization’s underlying accounting records. We did test Federal draw requests as part of our Uniform Guidance testing and noted that expenditures reported on the Schedule of Expenditures of Federal Awards and cash received and disbursed for this federal award were correct and supported by underlying documentation. No discrepancies in expenditures or cash activity were identified in the Organization’s accounting system but, rather, just the reporting of the figures in SF-425 was incorrect. Cause The Federal share of expenditures was not correctly entered based on the underlying expenditure detail. Effect Federal form SF-425 contained incorrect information that did not agree to the actual underlying expenditures. Identification as a Repeat Finding Not a repeat finding. Questioned Costs None Recommendation We recommend that management review their processes for preparing and reviewing forms such as the SF-425 to ensure that the cash and expenditures activity for the grant period being reported on agrees with the Organization’s underlying accounting system balances and activity. Views of Responsible Officials and Planned Corrective Actions See Corrective Action Plan.