Audit 318556

Timeliness of Reporting - Federal Agency: U.S. Department of Health and Human Services; Award Name: Consolidated Appropriations Act – NH Food Bank Mobile Food Pantries; Program Year: 2024; ALN #: 93.493. Criteria: Management was responsible for submitting timely reporting based on the terms of the grant agreement. Condition: During compliance testing, it was identified that the required Federal Financial Report (FFR) was not submitted timely to the Payment Management System (PMS). Context: The required FFR was not submitted timely based on the terms of the grant agreement. Cause: Management has processes and controls over the reporting process but experienced difficulty in obtaining access to PMS resulting in a delayed FFR submission. In an email dated March 26, 2024, a PMS Alert was issued from Congressionally Directed Community Projects. The PMS Alert stated that "PMS is reporting substantial delays in establishing access to accounts, due to increased fraudulent activities. They have indicated that a 30-day delay on access may be common." Management reports that the process took well over 30 days. Effect: As a result of the condition, the Organization's required reporting was not submitted timely based on the terms of the grant agreement. Recommendation: In the future, the Organization should ensure it implements appropriate processes and controls to ensure required reports are filed timely in accordance with the terms of the grant agreement. Views of Responsible Officials: Management acknowledges the finding. The existing processes and controls will be updated to ensure timely filings in the future.

Timeliness of Reporting - Federal Agency: U.S. Department of Health and Human Services; Award Name: Consolidated Appropriations Act – NH Food Bank Mobile Food Pantries; Program Year: 2024; ALN #: 93.493. Criteria: Management was responsible for submitting timely reporting based on the terms of the grant agreement. Condition: During compliance testing, it was identified that the required Federal Financial Report (FFR) was not submitted timely to the Payment Management System (PMS). Context: The required FFR was not submitted timely based on the terms of the grant agreement. Cause: Management has processes and controls over the reporting process but experienced difficulty in obtaining access to PMS resulting in a delayed FFR submission. In an email dated March 26, 2024, a PMS Alert was issued from Congressionally Directed Community Projects. The PMS Alert stated that "PMS is reporting substantial delays in establishing access to accounts, due to increased fraudulent activities. They have indicated that a 30-day delay on access may be common." Management reports that the process took well over 30 days. Effect: As a result of the condition, the Organization's required reporting was not submitted timely based on the terms of the grant agreement. Recommendation: In the future, the Organization should ensure it implements appropriate processes and controls to ensure required reports are filed timely in accordance with the terms of the grant agreement. Views of Responsible Officials: Management acknowledges the finding. The existing processes and controls will be updated to ensure timely filings in the future.