Finding 402857 (2023-001)

Criteria: The grant agreement specifies that no more than $30,000 is to be expended on prescription or over-the-counter medications during year one of the grant period. Condition: The Organization did not properly monitor the total amount of expenditures on prescription and over-the counter medications. Effect of Condition: Exenditures of $13,477 in excess of the limitation were used on prescription or over-the-counter medications. Perspective information: The Organization appears to have properly monitored other spending limitations for this grant and this finding was determined to be an isolated instance. Recommendation: The Organization should establish policies and procedures to carefully review funding limitations on a regular basis so that they are properly followed. Views of Responsible Officials: Management has acknowledged the finding and repaid $13,477 in excess expenditures to the U.S. Department of Health and Human Services in February 2024.