Criteria Under Child Trends? various programs with HHS Child Trends was required to submit quarterly or semi-annual financial reports through the HHS web portal. Several reports were not filed in line with the April 30, 2022 deadline. Condition Child Trends? controls detected the error after the reporting deadline had passed and reports were submitted; however, Child Trends? controls did not ensure that reports were filed in line with the various grants? schedules. Context We requested a sample of 14 FFR?s (quarterly, semi-annual and annual) across Child Trends? major programs, and noted that 4 were submitted late. We noted that the late submissions only pertained to direct awards from HHS. Cause Child Trends personnel responsible for reporting erroneously interpreted guidance on the HHS reporting website indicating that other reports were no longer required and management detected the error after the reporting deadlines had passed. Effect Child Trends submitted financial reports late. Repeat Finding No Questioned Costs None Recommendation Child Trends should update its controls to ensure all reports are filed timely and accurately. When program staff believe that there is a change in a compliance requirement, Child Trends should verify this understanding with the compliance officer and the grant officer at the federal agency.
Criteria Under Child Trends? various programs with HHS Child Trends was required to submit quarterly or semi-annual financial reports through the HHS web portal. Several reports were not filed in line with the April 30, 2022 deadline. Condition Child Trends? controls detected the error after the reporting deadline had passed and reports were submitted; however, Child Trends? controls did not ensure that reports were filed in line with the various grants? schedules. Context We requested a sample of 14 FFR?s (quarterly, semi-annual and annual) across Child Trends? major programs, and noted that 4 were submitted late. We noted that the late submissions only pertained to direct awards from HHS. Cause Child Trends personnel responsible for reporting erroneously interpreted guidance on the HHS reporting website indicating that other reports were no longer required and management detected the error after the reporting deadlines had passed. Effect Child Trends submitted financial reports late. Repeat Finding No Questioned Costs None Recommendation Child Trends should update its controls to ensure all reports are filed timely and accurately. When program staff believe that there is a change in a compliance requirement, Child Trends should verify this understanding with the compliance officer and the grant officer at the federal agency.
Criteria Under Child Trends? various programs with HHS Child Trends was required to submit quarterly or semi-annual financial reports through the HHS web portal. Several reports were not filed in line with the April 30, 2022 deadline. Condition Child Trends? controls detected the error after the reporting deadline had passed and reports were submitted; however, Child Trends? controls did not ensure that reports were filed in line with the various grants? schedules. Context We requested a sample of 14 FFR?s (quarterly, semi-annual and annual) across Child Trends? major programs, and noted that 4 were submitted late. We noted that the late submissions only pertained to direct awards from HHS. Cause Child Trends personnel responsible for reporting erroneously interpreted guidance on the HHS reporting website indicating that other reports were no longer required and management detected the error after the reporting deadlines had passed. Effect Child Trends submitted financial reports late. Repeat Finding No Questioned Costs None Recommendation Child Trends should update its controls to ensure all reports are filed timely and accurately. When program staff believe that there is a change in a compliance requirement, Child Trends should verify this understanding with the compliance officer and the grant officer at the federal agency.
Criteria Under Child Trends? various programs with HHS Child Trends was required to submit quarterly or semi-annual financial reports through the HHS web portal. Several reports were not filed in line with the April 30, 2022 deadline. Condition Child Trends? controls detected the error after the reporting deadline had passed and reports were submitted; however, Child Trends? controls did not ensure that reports were filed in line with the various grants? schedules. Context We requested a sample of 14 FFR?s (quarterly, semi-annual and annual) across Child Trends? major programs, and noted that 4 were submitted late. We noted that the late submissions only pertained to direct awards from HHS. Cause Child Trends personnel responsible for reporting erroneously interpreted guidance on the HHS reporting website indicating that other reports were no longer required and management detected the error after the reporting deadlines had passed. Effect Child Trends submitted financial reports late. Repeat Finding No Questioned Costs None Recommendation Child Trends should update its controls to ensure all reports are filed timely and accurately. When program staff believe that there is a change in a compliance requirement, Child Trends should verify this understanding with the compliance officer and the grant officer at the federal agency.
Criteria Under Child Trends? various programs with HHS Child Trends was required to submit quarterly or semi-annual financial reports through the HHS web portal. Several reports were not filed in line with the April 30, 2022 deadline. Condition Child Trends? controls detected the error after the reporting deadline had passed and reports were submitted; however, Child Trends? controls did not ensure that reports were filed in line with the various grants? schedules. Context We requested a sample of 14 FFR?s (quarterly, semi-annual and annual) across Child Trends? major programs, and noted that 4 were submitted late. We noted that the late submissions only pertained to direct awards from HHS. Cause Child Trends personnel responsible for reporting erroneously interpreted guidance on the HHS reporting website indicating that other reports were no longer required and management detected the error after the reporting deadlines had passed. Effect Child Trends submitted financial reports late. Repeat Finding No Questioned Costs None Recommendation Child Trends should update its controls to ensure all reports are filed timely and accurately. When program staff believe that there is a change in a compliance requirement, Child Trends should verify this understanding with the compliance officer and the grant officer at the federal agency.
Criteria Under Child Trends? various programs with HHS Child Trends was required to submit quarterly or semi-annual financial reports through the HHS web portal. Several reports were not filed in line with the April 30, 2022 deadline. Condition Child Trends? controls detected the error after the reporting deadline had passed and reports were submitted; however, Child Trends? controls did not ensure that reports were filed in line with the various grants? schedules. Context We requested a sample of 14 FFR?s (quarterly, semi-annual and annual) across Child Trends? major programs, and noted that 4 were submitted late. We noted that the late submissions only pertained to direct awards from HHS. Cause Child Trends personnel responsible for reporting erroneously interpreted guidance on the HHS reporting website indicating that other reports were no longer required and management detected the error after the reporting deadlines had passed. Effect Child Trends submitted financial reports late. Repeat Finding No Questioned Costs None Recommendation Child Trends should update its controls to ensure all reports are filed timely and accurately. When program staff believe that there is a change in a compliance requirement, Child Trends should verify this understanding with the compliance officer and the grant officer at the federal agency.
Criteria Under Child Trends? various programs with HHS Child Trends was required to submit quarterly or semi-annual financial reports through the HHS web portal. Several reports were not filed in line with the April 30, 2022 deadline. Condition Child Trends? controls detected the error after the reporting deadline had passed and reports were submitted; however, Child Trends? controls did not ensure that reports were filed in line with the various grants? schedules. Context We requested a sample of 14 FFR?s (quarterly, semi-annual and annual) across Child Trends? major programs, and noted that 4 were submitted late. We noted that the late submissions only pertained to direct awards from HHS. Cause Child Trends personnel responsible for reporting erroneously interpreted guidance on the HHS reporting website indicating that other reports were no longer required and management detected the error after the reporting deadlines had passed. Effect Child Trends submitted financial reports late. Repeat Finding No Questioned Costs None Recommendation Child Trends should update its controls to ensure all reports are filed timely and accurately. When program staff believe that there is a change in a compliance requirement, Child Trends should verify this understanding with the compliance officer and the grant officer at the federal agency.
Criteria Under Child Trends? various programs with HHS Child Trends was required to submit quarterly or semi-annual financial reports through the HHS web portal. Several reports were not filed in line with the April 30, 2022 deadline. Condition Child Trends? controls detected the error after the reporting deadline had passed and reports were submitted; however, Child Trends? controls did not ensure that reports were filed in line with the various grants? schedules. Context We requested a sample of 14 FFR?s (quarterly, semi-annual and annual) across Child Trends? major programs, and noted that 4 were submitted late. We noted that the late submissions only pertained to direct awards from HHS. Cause Child Trends personnel responsible for reporting erroneously interpreted guidance on the HHS reporting website indicating that other reports were no longer required and management detected the error after the reporting deadlines had passed. Effect Child Trends submitted financial reports late. Repeat Finding No Questioned Costs None Recommendation Child Trends should update its controls to ensure all reports are filed timely and accurately. When program staff believe that there is a change in a compliance requirement, Child Trends should verify this understanding with the compliance officer and the grant officer at the federal agency.