Finding Text
Finding 2023-007 – Reporting (Significant Deficiency and Noncompliance)
Information on the federal program: U.S. Department of Health and Human Services, Assistance
Listing #93.137 Community Programs to Improve Minority Health Grant Program.
Criteria: 2 CFR section 200.328 establishes the requirements for timely and accurate financial
reporting requirements and 2 CFR 200.329 establishes responsibility for reporting activities under
the grant. Both financial and programmatic reporting requires the nonfederal entity to establish
internal controls to ensure accuracy of reports.
Condition: We tested on financial and one programmatic report filed for this grant during the year.
For the programmatic report, data reported for accomplishments and clients served was not clearly
supported. In addition, review and approval of the report was not clearly documented.
Cause: Results reported in the programmatic report were supported by time sheets and client
internal notes. This support was not summarized or categorized in a manner in which the reported
data could be traced back to the support. Employees involved in the preparing and filing of these
reports are copied on email submission but a review and approval prior to submission was not
documented.
Effect: The Council did not comply with reporting control requirements.
Questioned Costs: None reported
Recommendation: We recommend the Council strengthen procedures and documentation policies
to ensure program accomplishments are adequately supported by records that are accumulated
and summarized in accordance with the required criteria. Procedures should also be strengthened
to include a clear review and approval process to be documented prior to report submission.
Views of Responsible Officials: See Management’s View and Corrective Action Plan at the end of
the report.