Finding Text
Criteria or Specific Requirement – Reporting – 45 CFR 75.342
Condition – The Organization is required to prepare and submit an annual Federal Financial Report (FFR) for each grant year for each separate awards in the cluster.
Questioned cost – None
Context – The FFR was selected for testing with specific data from the line items selected. The sampling methodology used is not and is not intended to be statistically valid. Exceptions were noted related to the annual FFR report.
Effect – Potential errors were made on the annual FFR report.
Cause – The Organization was unable to provide supporting documentation that agreed to the line items tested on the report.
Identification as a Repeat Finding – Not a repeat finding.
Recommendation – The Organization should revise policies and procedures over federal reporting to ensure reports are prepared using complete information and supporting documentation for federal grant
reports should be maintained.