Finding Text
CRITERIA: The funding received by CODA is governed by the principles described in Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance).
Under 2 CFR 200.514(c)(4), of the Uniform Guidance, a non-Federal entity who receives funding under this program is required to report either lost revenues or eligible expenses during the period of availability, January 1, 2020 to December 31, 2022.
CONDITION: During our review of the reporting to HRSA we noted two errors: (1) a portion of the eligible expenses reported were used in the reporting for both Phase 2 and Phase 4 funds; and (2) a portion of the eligible expenses reported were incurred outside of the period of availability. We did note CODA had enough eligible expenses to report during the period of availability.
CAUSE and CONTEXT: Based on discussions with management, CODA did not have an internal control to review and approve the report prepared prior to submission through the PRF portal. This led to the report reporting the incorrect eligible expenses for Period 4.
POSSIBLE EFFECT: Without an internal control in place to review and approve reports, there is a potential for reports to be submitted that are not accurate and complete.
RECOMMENDATION: We recommend the Organization develop formal procedures to ensure reports are reviewed for accuracy and completeness and are approved prior to submission. VIEWS of RESPONSIBLE
OFFICIALS and PLANNED
CORRECTIVE ACTIONS: CODA has recently added a process to peer review and approve all reporting before the respective report is submitted. This process will apply to all reports.