Finding Text
2022-002 U.S. Department of Health and Human Services Foster Care-Title IV-E and Adoption Assistance-Title IV-E (Federal Assistance Listing Number 93.658 and 93.659) Federal Award Year: 2021-2022 Prior year finding: 2021-003 Finding: There are allowable costs such as a benefit allocation and supplies in which there was no formal approval of the cost. Criteria: Upon allocating various cost or supplies, the Organization should have a control in place to approve the cost. Condition: The Organization should have controls in place in which allowable costs in each federal program be formally approved. Cause: Limited number of personnel at the Organization. Prevalence: Of the twenty five items selected in our sample there was no formal approval of an allocated cost for two of our selections. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.