Audit 411267

Finding # 2025-001 Type: Immaterial Noncompliance Assisting Listing Number: 93.323 Federal Agency: U.S. Department of Health and Human Services Name of Federal Program: Epidemiology and Laboratory Capacity for Infectious Diseases Requirement: Costs charged to government grants should be based on actual costs incurred. Condition: Invoices billed towards the grant included incorrect amounts for an expense. Context: There were less expenditures than amounts received for one out of seven invoices submitted during the year. The excess was less than 1% of the federal expenditures associated with the program. Cause: The controls as designed did not identify the error until after the grant was completed. Effect: Immaterial amounts received in excess of actual expenses spent. Questioned Costs: None. Recommendation: There should be a more thorough review over the expense detail and amount being requested for reimbursement. Management’s Response: Management acknowledges the oversight and also emphasizes this was not indicative of a systematic pattern nor were the expenses unallowable. Efforts have been made and will continue to be made to the funding agency to resolve the matter. Training protocols for review and approval of contract billings have also been implemented.