Finding Text
Enhance Safety of Children Affected by Substance Abuse Federal Assistance Listing No. 93.087 U.S. Department of Health and Human Services Award No. 90CU0111-01-00, 90CU0101-01-01, 90CU0082-05-00 Program Year 2022 Criteria or Specific Requirement ? Matching ? 2 CFR 200 Condition ? The Organization did not follow its policy governing matching requirements and could not support the specified amount, or percentage, required to match federal awards. Questioned Costs ? $10,217 Context ? A sample of four draws were tested out of a population of thirty six draws. The sample was not, and is not intended to be, statistically valid. For the draws tested, it was determined the Organization did not follow its matching policy and did not calculate the correct non-federal match according to the award(s). In addition, there were not proper controls in place to ensure management review of calculations was performed. Effect ? The Organization?s did not follow its matching policy and the required non-federal match for the award(s) did not adhere to the match percentages required in the federal award(s). Cause ? The Organization did not comply with matching requirements for the award(s). Identification as a Repeat Finding ? Not a repeat finding. Recommendation ? The Organization should review its matching policy and ensure proper staff education on the policy is established. In addition, the Organization ensure proper monitoring procedures are put into place in order to review match requirements on a consistent basis.