Finding Text
Finding: 2025-005 Reporting Federal Programs: Grants for Capital Development in Health Centers CFDA 93.526 Criteria: Uniform Guidance, Reporting – Federal Financial Report Condition: The Federal Financial Report (FFR) submitted to the Department of Health and Human Services (DHHS) for the period ended September 14, 2024, contained incorrect data for federal share of expenditures for the Organization’s Federal Grant C8ECS44676. The expenditures were overstated by $565,252. Cause: The Organization’s submission of its FFR included inconsistencies with the accounting records. Effect: The unobligated balance of Federal funds reported to DHHS was understated by $565,252. Questioned Costs: None reported. Context: There were inconsistencies with the FFR and the Organization’s accounting records. It is noted that the Organization had more unobligated funds than were reported on the FFR. Repeat Finding from Prior Year: No Recommendation: It is recommended that a system is developed in which the FFR for any Federal grant is reviewed by a person other than the preparer of the report. Views of Responsible Officials: Management concurs. Procedures will be established to ensure that FFR are reviewed by a person other than the preparer prior to submission to DHHS. Contact Person: Janice Robinson, CEO Anticipated Date of Completion: November 30, 2025