Finding Text
Federal Assistance Listing Nos. 93.224 and 93.527
U.S. Department of Health and Human Services
Award No. 5 H80CS24150-12-00
Program Year 2023
Criteria or Specific Requirement – Reporting – 45 CFR 75.342
Condition – The Organization is required to prepare and submit an annual Federal Financial Report (FFR) for each grant year. These reports are to be prepared using accurate financial information.
Questioned Costs – None
Context – The Organization was required to file one FFR and one Uniform Data Set (UDS) report during 2023. Each report was selected for testing with specific data from each report identified for testing. The sampling methodology is not, and was not intended to be, statistically valid. Of the twenty-five inputs tested, three exceptions were noted related to the FFR.
Effect – Potential errors were made on the FFR.
Cause – The Organization indicated the FFR was prepared on the accrual basis but did not accurately reflect the accruals for the final two months of the grant budget period. As a result, the Federal share of expenditures and unobligated balance of Federal funds were misstated.
Identification as a Repeat Finding – Not a repeat finding.
Recommendation – The Organization should revise its policies and procedures over Federal reporting to ensure reports are prepared using accurate information.