Finding Text
2022-004 Department of Health and Human Services FFLA #93.087, 90CU0095, 9/30/2018 ? 9/29/2023 Enhance Safety of Children Affected by Substance Abuse Reporting Significant Deficiency in Internal Control over Compliance Criteria: 2 CFR 200.303(a) establishes that the auditee must establish and maintain effective internal control over the federal award that provides assurance that the entity is managing the federal award in compliance with federal statutes, regulations, and conditions of the federal award. 2 CFR 200.328 and 2 CFR 200.329 require the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with the program requirements. Condition: Through testing of one programmatic report, we noted amounts reported did not agree to supporting documentation. Programmatic information included within the report were included in the wrong category for services provided to adults and children and amounts were included in two categories for services in which no adults or children were provided services. Cause: The preparer of the report improperly inputted the case sizes within the incorrect column within the report and entered incorrect information in two instances. Effect: The report included programmatic information in the wrong categories for services provided and services not provided to adults and children. Questioned Costs: None reported. Context: Included under the award letter of the federal program, one combined quarterly federal cash transaction report was reviewed in the Center?s fiscal year. In addition, one semi-annual federal financial report and one semi-annual programmatic report was reviewed in the Center?s fiscal year. There was a total of 5 reports filed. Repeat Finding from Prior Year: Yes, prior year finding 2021-004 Recommendation: We recommend management review the procedures and control processes surrounding preparation and review of reports to ensure reports are completed based upon supporting documentation. View of Responsible Officials: Management is in agreement.