Finding 520577 (2023-001)

Expenses Reported in Proper Period Criteria: The period of performance for Federal Award Listing 93.945 is defined as the annual budget years, or the period upon which the Schedule of Expenditures of Federal Awards is being reported. Condition: One expense in the amount of $300 for a conference scheduled in January 2024 was included in the expenditures for the year ended December 31, 2023. Cause: The Organization did not identify the expense are accrual during the year end close process. Effect: The effect is the receipt of federal award funding for an out-of-period expense. Recommendation: The Organization should include a review of expenses incurred at the of the period as part of the close process. Views of Responsible Officials and Planned Corrective Actions: United States Breastfeeding Committee, Inc. agrees with the finding and have implemented an internal tracking system to monitor employee’s professional development allowance and ensure expenses are recorded in the proper period.