Finding Text
Opioid STR
ALN No. 93.788
U.S. Department of Health and Human Services
Criteria or Specific Requirement – Reporting (45 CFR 75.342)
Condition – The Organization’s annual expenditure reporting did not agree to
the underlying grant expenditure support. In addition, the Organization did
not properly report certain information in its quarterly programmatic reports.
Cause – The Organization did not have necessary internal controls to
properly identify and report eligible grant expenditures. In addition, the
Organization did not have controls in place to support amounts reported in
quarterly programmatic reporting requirements.
Effect or potential effect– The Organization incorrectly reported grant
expenditures and programmatic statistics, such as total unique patients.
Questioned Costs – None
Context – A sample of one financial report was tested out of the total
population of 2 financial reports. In addition, a sample of one special report
was tested out of the total population of 4 special reports. The sampling
methodology used is not and is not intended to be statistically valid. Certain
amounts on the financial and special reports were not accurately reported.
Identification as a repeat finding, if applicable – Repeat finding (see 2022-005)
Recommendation – Management should review the required reports for
accuracy prior to submission to ensure the documentation supports the
amounts in the report.