Finding Text
Finding 2022-003: Non-Compliance over Reporting - Reporting of Expenditures in Required Financial Reports Information on the Federal Program: Department of Human and Health - Center for Disease Control: Improving Epilepsy Programs, Services and Outcomes Through Partnerships, CFDA 93.850 Criteria: The Uniform Guidance requires organizations to submit required financial reports with accurate data pertaining to expenditures. Condition: The underlying expenditures support provided for the quarterly and annual Federal Financial Report (FFRs) did not tie to the expenditures reported. Cause: Due to a lack of effective review over required financial reports. Effect: Non-compliance with accuracy of amounts reported in required financial reports. Questioned Costs: There were no material questioned costs identified. Context: For all financial reports chosen for testing in 2022, which included two quarterly FFR and an annual FFR, the underlying expenditures support provided did not tie to the expenditures reported with a variance of $67,890. Repeat Finding: No. Recommendation: We recommend that management establish procedures to review and the financial reports in detail to ensure accuracy to underlying data.