Finding Text
Finding 2023-004: Inadequate Review of the Schedule of Expenditures of Federal Awards
U.S. Department of Health and Human Services
Federal Programs: Advanced Nursing Education Workforce Grant Program (ALN number 93.247) (Federal Award Year 2023), Family Planning Services (ALN number 93.217) (Federal Award Year 2023), and Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) (ALN number 93.323) (Federal Award Year 2023)
Repeat Finding: No
Criteria: In accordance with 2 CFR 200.510, the auditee must prepare a Schedule of Expenditures of Federal Awards (SEFA) for the period covered by the auditee’s financial statements which must include the total Federal awards expended as determined in accordance with 2 CFR 200.502.
Condition: During our testing, we identified errors in the Organization’s SEFA for the year ended June 30, 2023. The errors were as follows:
• Total federal expenditures for Assistance Listing Number (ALN) 93.247, Advanced Nursing Education Workforce Grant Program, were understated by $516,141.
• Total federal expenditures for ALN 93.217, Family Planning Services, were overstated by $125,252.
• The federal grantor for amounts passed through the Illinois Department of Public Health for ALN 93.323, Epidemiology and Laboratory Capacity for Infectious Disease (ELC), was incorrectly reported as the U.S. Department of the Treasury and should have been reported as the U.S. Department of Health and Human Services.
Cause: The Organization did not have adequate internal controls in place over the review of the SEFA to ensure the SEFA was complete and accurate.
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Effect: The errors contained in the SEFA led to inaccurate major program determination. After correcting the errors, an additional major program was identified. The data collection form and reporting package were not received by the Federal Audit Clearinghouse by the prescribed due date.
Recommendation: We recommend the Organization enhance its internal controls over the review of the completeness and accuracy of the SEFA.
View of responsible officials of the auditee: Management agrees with the finding and recommendation.