Finding Text
Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Diabetes, Digestive, and Kidney Diseases Extramural Research Assistance Listing Number: 93.847 Award Period: 7/1/2023 – 6/30/2025 Type of Finding: - Significant Deficiency in Internal Control over Compliance and Other Matters Criteria or specific requirement: 2 CFR Section 200.1 states that charges to Federal awards must relate to costs incurred within the Federal award period of performance. Condition: During our testing of costs charged towards the end of a grant, we noted an instance where a cost incurred was outside of the period of performance. Questioned costs: $96.00 Context: We noted 1 of the 48 tested costs related to period of performance was incurred outside of the Federal award period of performance. Cause: The cost charged to the grant was not thoroughly reviewed to ensure the costs was incurred within the period of performance. Effect: $96.00 charged to grant outside of the period of performance. Repeat finding: No Recommendation: We recommend that the Organization reviews the dates of costs incurred before charging costs to their federal award and that evidence of this review is retained. Views of responsible officials: There is no disagreement with the audit finding.