Finding Text
Finding 2023-003
Significant deficiency in internal controls over compliance related to reporting.
Federal Agency: U.S. Department of Health and Human Services
Program Title: Developmental Disabilities Basic Support and Advocacy Grants
Assistance Listing Number: 93.630
Awards Number: 2201WAPADD-00 & 03; 2001WAPAPH-00 & 01
Award Period: 10/01/2021 - 9/30/2024
Criteria
2 U.S. Code of Federal Regulations (CFR) 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) Subpart D section 2 CFR 200.328 (as codified by the Department of Health and Human Services [DHHS] in 45 CFR 75) requires accurate financial reporting to be submitted under the terms of the Federal award.
Condition/Context
For the year ended September 30, 2023, DRW submitted their required semi-annual SF-425 reporting for the reporting period ending September 30, 2023. Though the reporting was submitted timely, it contained inaccurate information related to the balance of their unused Program Income, excluding their unused balance of approximately $142,000.
Effect/Potential Effect
DRW did not comply with the accuracy reporting requirement as specific in 2 CFR 200.328
Questioned Costs
Not applicable
Cause
DRW’s internal controls were not designed to ensure accurate reporting
Repeat Finding
Not applicable
Recommendation
We recommend that DRW implement internal controls to ensure required reporting includes accurate information.
Views of Responsible Officials
Management agrees with the finding and has provided the corrective action plan following the Single Audit Report.