Finding Text
Federal Assistance Listing Nos. 93.224 and 93.527
U.S. Department of Health and Human Services
Award No. 5 H80CS28372-09-00
Program Year 2023
Criteria or Specific Requirement – Reporting – 45 CFR 75.342
Condition – The Organization is required to prepare and submit an annual Uniform Data System (UDS) report for each calendar year and an annual Federal Financial Report (FFR) for each grant year. These reports are to be prepared using accurate financial and operational data.
Cause – The Organization's policies and procedures in effect did not accurately report program income, program income expended and unexpended program income.
Effect – Potential errors were made on the FFR.
Questioned costs – None
Context – Each report listed above was selected for testing with specific data from each report identified for testing. The sampling methodology used is not, and was not intended, to be statistically valid. Of the eighteen inputs tested, three exceptions were noted related to the FFR.
Identification as a repeat finding – Not a repeat finding
Recommendation – The Organization should revise its policies and procedures over Federal reporting to ensure reports are prepared using accurate information.