Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: The Department of Health and Human Services/Centers for Disease Control and Prevention
Assistance Listing Number: 93.323
Federal Award Identification Number and Year: NU50CK000515 - 2021
Pass-Through Agency: State of Washington Department of Health
Pass-Through Number: CBO28488-0
Award Period: July 1, 2023 through July 31, 2024
Type of Finding:
• Significant Deficiency in Internal Control over Compliance – Allowable Costs
• Other Matters
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires compliance with the provisions of allowable costs.
Condition: During our testing, we noted one unallowable expenditure being charged back to the grant.
Questioned costs: None.
Context: During our testing of allowable costs, it was noted that the initial online order notification price was charged to the grant rather than the price on the actual receipt issued after the order was filled.
Cause: Administrative error in charging unallowable costs to federal grants.
Effect: Unallowable expenses were charged to the grant.
Recommendation: We recommend management implement procedures to ensure that unallowable costs are not charged to federal grants.
Views of responsible officials: There is no disagreement with the audit finding.