Finding Text
Condition:
Certain Federal expenditures were reported under the incorrect Assistance Listing Number. For one grant, the expenditures were listed under ALN 14.218. Based on the grant agreement and reimbursement reports, the expenditures should have been listed under ALN 21.023 with only a portion listed under ALN 14.218.
Criteria:
Northpoint Health and Wellness is responsible to report federal expenditures on the Schedule of Expenditures of Federal Awards according to 2 CFR 5 200.510. It requires that the Organization report expenditures according to their Assistance Listing Number.
Cause:
The SEFA was not properly reconciled with Federal expenditures for one grant.
Effect:
The effect would be incorrect repotting of Federal expenditures.
Context:
This appears to be an isolated instance because of the grant's specific complexities.
Recommendation:
We recommend that all grants are examined to determine the correct Assistance Listing Numbers. Each grant's Assistance Listing Number(s) may be reconciled to grantor provided reports, or by direct confirmation with the grantor.
Views of Responsible Officials:
Management agrees with the finding.