Finding Text
Federal Assistance Listing Numbers 93.224 and 93.527 U.S. Department of Health and Human Services Award No. 5 H80CS04226-17-00 Program Year 2022 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 is not, and was not intended, to be statistically valid. Of the eighteen inputs tested, two exceptions were noted related to the UDS report and three 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 the total of five attributes selected for testing on both the UDS report and annual FFR. Identification as a repeat finding – Repeat of 2021-002 finding Recommendation – The Organization should revise its policies and procedures over Federal reporting to ensure reports are prepared using accurate information.