Finding 572035 (2024-001)

Federal Award Findings and Questioned Costs Finding 2024-001: Reporting Federal Program: Repatriation Program Federal Agency: U.S. Department of Health and Human Services CFDA Number: 93.579 Criteria: ISS-USA is responsible for submitting the quarterly Federal Financial Reports (FFR) SF-425 to report cumulative expenses incurred under the award. Condition: It was noted during the audit that the cumulative expense amount reported on the quarterly FFR reports did not reconcile with the actual expenses incurred in that period. Questioned Costs: None Cause: Accounting oversight Effect: ISS-USA did not operate in accordance with the reporting compliance requirement. Perspective Information: We consider the audit finding to be an isolated instance. ISS-USA has a strong history of compliance with the reporting requirements of the Repatriation program. Identification of Repeat Findings: This is not a repeat finding. Recommendation: ISS-USA should enhance procedures to ensure the FFR SF-425 reconciles with the financial accounting information systems before quarterly reports are filed. Views of Responsible Officials: ISS-USA agrees with the recommendations and will enhance procedures to ensure all amounts reported reconcile with the financial accounting information. Additionally, ISS-USA has engaged a third-party consultant to assist with federal grant accounting and reporting compliance.