Finding Text
Finding No. 2024-002: Improper Preparation of the Schedule of Expenditures of Federal Awards – Material Weakness in Internal Control over Compliance Agency U.S. Department of Health and Human Services ALN 93.558 Federal Award Identification Number RC116558 – GD and RC117294 - GD Criteria Federal awards that identify an Assistance Listing Number (ALN) must record expenditures related to the awards and included on the Schedule of Expenditures of Federal Awards (SEFA) in the year that GiveDirectly incurred the eligible expenditures. Condition The organization did not properly identify two awards that should have been included on the SEFA. Cause Internal controls were not designed effectively to ensure that the SEFA was complete. Effect The SEFA was understated by $2,707,604 which could impact major program determinations and required coverage to be tested. Recommendation We recommend that GiveDirectly enhance its internal controls related to the review of completeness to ensure that the SEFA is complete. Views of Responsible Officials and Planned Corrective Actions See corrective action plan.