Finding 1179567 (2025-001)

2025-001 – Period of Performance Federal Agency: U.S. Department of Health and Human Services Federal Program: Social Services Block Grant Assistance Listing #: 93.667 Type of Finding: • Other Matter and Significant Deficiency in Internal Control over Compliance Criteria or Specific Requirement: Federal cost principles require federal award expenditures to be incurred within the period of performance for the grant. Condition: We noted two disbursements reported that were incurred outside of the period of performance for the grant. Questioned Costs: $77 Context: The expenditures were incurred the day after the grant period ended. However, due to the timing of the receipt of the vendor invoice were recorded in the grant period. Cause: Management oversight. Effect: The Center is not in compliance with the federal program. Repeat Finding: No Recommendation: We recommend that the Center implement specific controls around cut off for expenditures to ensure expenditures are recorded in the proper period in accordance with the grant. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the finding. Management will monitor expenditures closely to ensure expenditures are recorded in the proper period.