Finding Text
Federal Assistance Listing Nos. 93.224 and 93.527
U.S. Department of Health and Human Services
Award No. 2 H80CS04226-16-00
Program Year 2021
Criteria or Specific Requirement – Reporting – 45 CFR 75.342
Condition – The Organization is required to prepare and submit an annual Uniform Data Set (UDS) report for each calendar year, and annual Federal Financial Report (FFR) for each grant year and quarterly Federal Cash Transaction Reports (FCTR) for each grant budget period. These reports are to be prepared using accurate financial information.
Questioned costs – None
Context – Two reports from those listed above were selected for testing. The sampling methodology used was not, was not intended to be, statistically valid. Of the eighteen inputs tested, two exceptions were noted related to the UDS report and two exceptions were noted related to the annual FFR.
Effect – Errors were made on the annual UDS and annual FFR reports.
Cause – The Organization’s policies and procedures did not identify certain errors that were noted on required reports. Turnover in key positions resulted in the Organization being unable to support two attributes selected for testing on the UDS report. Program income reported on the annual FFR was not reported at the correct amount nor on the proper lines.
Identification as a repeat finding – Repeat of 2020-004 finding
Recommendation – The Organization should revise its policies and procedures over Federal reporting to ensure reports are prepared using accurate information.