Finding Text
Finding 2022-004 - Period of Performance (Significant Deficiency and Noncompliance) Information on the federal program: U.S. Department of Health and Human Services, Assistance Listing #93.959 Block Grants for Prevention and Treatment of Substance Abuse. Criteria: 2 CFR section 200.77 defines the period of performance as the time during which the nonfederal entity may incur new obligations to carry out work authorized under the federal award. Condition: The Council recorded an expense in the current year and was subsequently reimbursed through the current year grant, however the expense was incurred in a prior period. Cause: The Council incurred advertising costs in the prior year, but the expense was not properly accrued in that year. The commercial run dates were June to September 2021. Effect: The Council was not in compliance with period of performance requirements. Questioned Costs: Known $2,083 Recommendation: We recommend the Council strengthen year-end and grant period-end procedures to ensure all costs associated with the program have been captured and reported in the proper fiscal and grant year. Views of Responsible Officials: See Management?s View and Corrective Action Plan at the end of the report.