Audit 340176

Expenses Reported in Proper Period Criteria: The period of performance for Federal Award Listing 93.945 is defined as the annual budget years, or the period upon which the Schedule of Expenditures of Federal Awards is being reported. Condition: One expense in the amount of $300 for a conference scheduled in January 2024 was included in the expenditures for the year ended December 31, 2023. Cause: The Organization did not identify the expense are accrual during the year end close process. Effect: The effect is the receipt of federal award funding for an out-of-period expense. Recommendation: The Organization should include a review of expenses incurred at the of the period as part of the close process. Views of Responsible Officials and Planned Corrective Actions: United States Breastfeeding Committee, Inc. agrees with the finding and have implemented an internal tracking system to monitor employee’s professional development allowance and ensure expenses are recorded in the proper period.

Expense Supported with Required Documentation Criteria: In accordance with the Federal Awards Listing 93.945, financial management systems must meet the requirements as described 2 CFR 200 which include retaining records that identify adequately the source and application of funds for federally funded activities. Condition: Three expenses totaling $15,057 lacked documentation to support the allowability of the activity and cost and the period of performance. Cause: For two of the expenses, totaling $57, the individual items were below the Organization’s internal threshold for retaining supporting documentation. The third expense was to fund $15,000 of conference registration discounts but, while it was included in the budget for that award year, lacked evidence supporting the use of the funds. Effect: There was no negative effect related to the exceptions. Recommendation: The Organization should institute a requirement that all grant-eligible expenses are supported with a receipt or invoice documenting the type of expense and date of purchase. Expenses incurred funding conference or membership registration discounts should be tracked by participant or member. Views of Responsible Officials and Planned Corrective Actions: United States Breastfeeding Committee, Inc. agrees with the finding and management has implemented tracking measures to ensure supporting documentation is maintained for grant-related expenses.

Expenses Reported in Proper Period Criteria: The period of performance for Federal Award Listing 93.945 is defined as the annual budget years, or the period upon which the Schedule of Expenditures of Federal Awards is being reported. Condition: One expense in the amount of $300 for a conference scheduled in January 2024 was included in the expenditures for the year ended December 31, 2023. Cause: The Organization did not identify the expense are accrual during the year end close process. Effect: The effect is the receipt of federal award funding for an out-of-period expense. Recommendation: The Organization should include a review of expenses incurred at the of the period as part of the close process. Views of Responsible Officials and Planned Corrective Actions: United States Breastfeeding Committee, Inc. agrees with the finding and have implemented an internal tracking system to monitor employee’s professional development allowance and ensure expenses are recorded in the proper period.

Expense Supported with Required Documentation Criteria: In accordance with the Federal Awards Listing 93.945, financial management systems must meet the requirements as described 2 CFR 200 which include retaining records that identify adequately the source and application of funds for federally funded activities. Condition: Three expenses totaling $15,057 lacked documentation to support the allowability of the activity and cost and the period of performance. Cause: For two of the expenses, totaling $57, the individual items were below the Organization’s internal threshold for retaining supporting documentation. The third expense was to fund $15,000 of conference registration discounts but, while it was included in the budget for that award year, lacked evidence supporting the use of the funds. Effect: There was no negative effect related to the exceptions. Recommendation: The Organization should institute a requirement that all grant-eligible expenses are supported with a receipt or invoice documenting the type of expense and date of purchase. Expenses incurred funding conference or membership registration discounts should be tracked by participant or member. Views of Responsible Officials and Planned Corrective Actions: United States Breastfeeding Committee, Inc. agrees with the finding and management has implemented tracking measures to ensure supporting documentation is maintained for grant-related expenses.