Finding Text
Finding: 2023-004 Reporting
Federal Programs: Department of Health and Human Services (DHHS)
Grants for Capital Development in Health Centers
Assistance Listing No. - 93.526
Criteria: Uniform Guidance, Reporting – Federal Financial Report
Condition: A Federal Financial Report (FFR) submitted to the Department of Health and Human Services (DHHS) during the fiscal year ended December 31, 2023, for the Organization’s federal grant C8ECS44212, contained incorrect data related to the Organization’s federal share of expenditures. The FFR filing reported an incorrect unobligated balance at the related reporting period end date.
Cause: The Organization used incorrect data to complete and submit a FFR during the fiscal year ended December 31, 2023.
Effect: The unobligated balance reported to DHHS was overstated by approximately $720,000.
Questioned Costs: None reported
Context/Sampling: FFR filings are reviewed as part of the audit. Given that there was a filing with errors, the finding appears to be a systemic issue.
Repeat Finding from Prior Year: Yes
Recommendation: It is recommended that a system is developed in which the FFR for any Federal grant is reviewed by a person other than the preparer of the report prior to submission.
Views of Responsible Officials: Management concurs. Procedures will be established to ensure that FFRs are reviewed by a person other than the preparer prior to submission to DHHS.
Contact Person: Dondre Wilson, CFO
Anticipated Date of Completion: July 31, 2024