Financial Crime World

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Federal Award Expenditures by Federal Agency and Program

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Department of Health and Human Services (HHS)

Programs

National Institutes of Health (NIH)

  • Total Federal Awards Expended: $10,000,000
  • CFDA Number: 93.394
  • Subrecipient Information:
    • Pass-through Entity: University of California, San Francisco
    • Identifying Number: 123456

Health Resources and Services Administration (HRSA)

  • Total Federal Awards Expended: $5,000,000
  • CFDA Number: 93.243

Centers for Disease Control and Prevention (CDC)

  • Total Federal Awards Expended: $8,000,000
  • CFDA Number: 93.041

Total Federal Awards Expended by HHS: $23,000,000

Department of Education

Programs

Institute of Education Sciences (IES)

  • Total Federal Awards Expended: $15,000,000
  • CFDA Number: 84.305

Office of Special Education and Rehabilitative Services (OSERS)

  • Total Federal Awards Expended: $3,000,000
  • CFDA Number: 84.173

Total Federal Awards Expended by Department of Education: $18,000,000

National Science Foundation (NSF)

Programs

  • Total Federal Awards Expended: $20,000,000
  • CFDA Number: 47.041

Education and Human Resources

  • Total Federal Awards Expended: $5,000,000
  • CFDA Number: 47.075

Total Federal Awards Expended by NSF: $25,000,000

Notes

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  • The auditee elected to use the 10% de minimis cost rate as covered in §200.414 Indirect (F&A) costs.
  • Significant accounting policies used in preparing this schedule include:
    • Accounting for Federal awards in accordance with generally accepted accounting principles (GAAP).
    • Classification of Federal awards by program and agency.
    • Reporting of subrecipient information.

Schedule of Prior Audit Findings

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Open Audit Findings

  • The auditee is responsible for follow-up and corrective action on all audit findings.
  • This schedule reports the status of all audit findings included in the prior audit’s schedule of findings and questioned costs.
  • The following audit findings were fully corrected:
    • [Insert finding 1]
    • [Insert finding 2]

Partially Corrected Audit Findings

  • The following audit findings were not corrected or were only partially corrected:
    • [Insert finding 3] - reasons for recurrence: [insert reason]; planned corrective action: [insert plan].
    • [Insert finding 4] - partial corrective action taken: [insert description of partial correction].

Summary Schedule of Prior Audit Findings

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  • The following audit findings are still open:

    • [Insert finding 1]
    • [Insert finding 2]

  • The following audit findings were listed as corrected in the prior audit, but require further review:

    • [Insert finding 3]