Finding Text
Completeness of the Schedule of Expenditures of Federal Awards Federal Agency: U.S. Department of Health and Human Services; Award Name: Aging Clusters; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 93.044/93.045/93.053; Criteria: Management is responsible for preparing a complete and accurate Schedule of Expenditures of Federal Awards. Condition: During compliance testing, it was determined that the Schedule of Expenditures of Federal Awards provided to us to begin our audit was not complete and accurate. Context: Management was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Cause: The information contained in the Schedule of Expenditures of Federal Awards was not accurate. Effect: As a result of the condition, the Agency was unable to fully reconcile the Schedule of Expenditures of Federal Awards to the general ledger. Recommendation: In the future, the Agency should ensure it implements appropriate processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data. Views of Responsible Officials: Management acknowledges the finding and is improving their processes and controls to ensure the Schedule of Expenditures of Federal Awards contains complete and accurate data.