Audit 49653

Federal Program: Assistance Listing Number 93.959 ? U.S. Department of Health and Human Services ? Iowa Department of Health and Human Services Compliance Requirement: Reporting Criteria: A properly designed system of internal controls over compliance allows entities to meet those requirements set forth by the federal government. The Organization is required to ensure that reports and claims are supported by applicable accounting or performance records and are fairly presented in accordance with governing requirements. Condition: The Organization claimed reimbursement of $185,920 for funds not spent. Subsequent to submission and payment received, the Organization identified the issue and worked with the pass-through agency to repay and correct the claim. Cause: Information submitted by the subrecipient was in a different format causing the Organization to submit a claim in the incorrect amount. Questioned Costs: The results of this noncompliance did not result in any questioned costs. Effect and Potential Effect: Inaccurate reporting that was corrected by the Organization, which could lead to loss of funding. Recommendation: Management should establish procedures to ensure claims submitted are for qualified expenditures. Responsible Official's Response: Management agrees with the finding and the recommendation.

Federal Program: Assistance Listing Number 93.959 ? U.S. Department of Health and Human Services ? Iowa Department of Health and Human Services Compliance Requirement: Reporting Criteria: A properly designed system of internal controls over compliance allows entities to meet those requirements set forth by the federal government. The Organization is required to ensure that reports and claims are supported by applicable accounting or performance records and are fairly presented in accordance with governing requirements. Condition: The Organization claimed reimbursement of $185,920 for funds not spent. Subsequent to submission and payment received, the Organization identified the issue and worked with the pass-through agency to repay and correct the claim. Cause: Information submitted by the subrecipient was in a different format causing the Organization to submit a claim in the incorrect amount. Questioned Costs: The results of this noncompliance did not result in any questioned costs. Effect and Potential Effect: Inaccurate reporting that was corrected by the Organization, which could lead to loss of funding. Recommendation: Management should establish procedures to ensure claims submitted are for qualified expenditures. Responsible Official's Response: Management agrees with the finding and the recommendation.