Finding Text
Federal Program/Award Identification: 10.525 Farm and Ranch Stress Assistance Network (FRSAN) Federal Award Project Number: 2020-70028-32729, 2023-70028-41283, and 2024-70028-43314 Federal Award Project Year: 2020 through 2026 Name of Federal Agency: United States Department of Agriculture Name of the Applicable Pass-Through Entity: National Institute of Food and Agriculture Criteria: The Organization is required to ensure that expenses are incurred prior to being submitted for reimbursement under the federal program. Condition: We noted that management was unable to tie expenses recorded on the SEFA to specific expense reimbursements for the year ended December 31, 2024. Cause: The Organization had significant turnover during the year ended December 31, 2024, causing certain aspects of the system of internal controls to not operate effectively throughout the year. Effect or Potential Effect: Expenses could have been requested for reimbursement multiple times or not reimbursed at all. Questioned Costs: None Context: UHY was unable to determine that expenses were incurred prior to the request for reimbursement being made. Recommendation: We recommend the Organization design and implement an internal control to ensure there is proper documentation retained of what expenses were included in each expense reimbursement request. In addition, a reconciliation of the reimbursements to the SEFA should be performed by management. Views of Responsible Officials and Planned Correction Action: See “Management’s Response and Correction Active” plan section.