Finding 390575 (2023-002)

Finding 2023 - 002 Federal Grant Expenditures: Allowable Costs Information Federal Agency: Department of Health and Human Services Program Name: Maternal, Infant, and Early Childhood Home Visiting Grant Program Assistance Listing Number: 93.870 Award Period: July 1, 2022 to June 30, 2023 Criteria General journal entries should be supported by appropriate references and documentation and receive proper approval in accordance with accounting policies and procedures. Condition During audit procedures we noted an expense being incorrectly charged to a federal grant. Management has since corrected this error but we recommend federal awards be closely monitored for allowable expenses. Questioned Costs Questioned costs for this condition amounted to $60. Cause An error in data entry occurred and policy and procedures related to a final review of federal awards by program personnel was not conducted. Effect Disallowed costs can be required to be refunded to the grantor and can have a negative impact on the financial effect of an organization. Recommendation We recommend that management follow policy and procedures to have program personnel conduct a final review of all expenses prior to submitting report/reimbursement request. Repeat Finding No Finding 2023 - 002 Federal Grant Expenditures: Allowable Costs (continued) Views of Responsible Officials and Planned Corrective Action See the Organization’s Corrective Action Plan on page 32.