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 and 2023-005)
Recommendation – Management should review the required reports for accuracy prior to submission to ensure the documentation supports the amounts in the report.