Finding Text
Federal Program Information: Funding Agency: Department of Health and Human Services Title: Aging Cluster Assistance Listing Number: 93.044, 93.045, 93.053 Federal Award Identification number: BA022 Award Year: 2022 Condition: Based on audit procedures performed, it was determined that internal controls related to the review and approval of quarterly, semi-annual, and annual program reports had not been documented. Criteria: Per 2 CFR section 200.303 ? Internal Controls of the Uniform Guidance states that the nonfederal entity must: (a) Establish and maintain effective internal controls over Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO). Questioned Costs: No questioned costs. Effect: The Organization could unknowingly submit inaccurate information to the Grantor. Cause: The Organization does not have internal controls in place to ensure the review and approval of the quarterly, semi-annual, and annual program reports prior to submission. Auditors? Recommendation: The Auditor recommends the Organization develop and implement adequate internal controls to ensure reporting is reviewed for accuracy and approval is documented prior to submission.