Audit 308732

Reference Number: 2023-003 Federal Program Title: Homeland Security Biowatch Program Federal Assistance Listing Number: 97.091 Federal Agency: Department of Homeland Security Pass-Through Entity: N/A Federal Award Number and Year 06OHBIO00009; Fiscal Year 2022-23 Category of Finding: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria In accordance with Title 2 U.S. CFR §200.328, the financial reporting information must be collected with the frequency required by the terms and conditions of the federal award via the OMB-approved common information collection. §200.328 Financial Reporting states: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting. The Federal awarding agency must use OMB-approved common information collections, as applicable, when providing financial and performance reporting information. Furthermore, §200.329(c)(1) states: …Reports submitted quarterly or semiannually must be due no later than 30 calendar days after the reporting period... Condition We tested two (2) quarterly financial reports and one (1) out of the two reports was submitted approximately 90 days after the required due date. Cause The District did not have sufficient capacity for the financial reporting of its federal grant programs. As a result, the District was not able to meet federal report submission deadlines. Effect Late reports could delay future grant funding or program renewals. The Federal agency might impose stricter monitoring or sanctions for noncompliance. Questioned Costs Not applicable. Context The District submitted four (4) SF-425 for the ALN 97.001 Homeland Security Biowatch Program in the current fiscal year. Two (2) out of four SF-425 were tested. Recommendation The District should take steps to improve their resource capacity for federal programs by implementing a streamline internal process or dedicating additional resources to ensure timely submissions. Views of Management Views of management and management’s response are reported in Management’s Response and Corrective Action Plan included in a separate section at the end of this report.

Reference Number: 2023-003 Federal Program Title: Homeland Security Biowatch Program Federal Assistance Listing Number: 97.091 Federal Agency: Department of Homeland Security Pass-Through Entity: N/A Federal Award Number and Year 06OHBIO00009; Fiscal Year 2022-23 Category of Finding: Reporting Type of Finding: Significant Deficiency in Internal Control Over Compliance Criteria In accordance with Title 2 U.S. CFR §200.328, the financial reporting information must be collected with the frequency required by the terms and conditions of the federal award via the OMB-approved common information collection. §200.328 Financial Reporting states: Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting. The Federal awarding agency must use OMB-approved common information collections, as applicable, when providing financial and performance reporting information. Furthermore, §200.329(c)(1) states: …Reports submitted quarterly or semiannually must be due no later than 30 calendar days after the reporting period... Condition We tested two (2) quarterly financial reports and one (1) out of the two reports was submitted approximately 90 days after the required due date. Cause The District did not have sufficient capacity for the financial reporting of its federal grant programs. As a result, the District was not able to meet federal report submission deadlines. Effect Late reports could delay future grant funding or program renewals. The Federal agency might impose stricter monitoring or sanctions for noncompliance. Questioned Costs Not applicable. Context The District submitted four (4) SF-425 for the ALN 97.001 Homeland Security Biowatch Program in the current fiscal year. Two (2) out of four SF-425 were tested. Recommendation The District should take steps to improve their resource capacity for federal programs by implementing a streamline internal process or dedicating additional resources to ensure timely submissions. Views of Management Views of management and management’s response are reported in Management’s Response and Corrective Action Plan included in a separate section at the end of this report.