Audit 370254

Congressional Directives Assistance Listing Number 93.493 U.S. Department of Health and Human Services Criteria or Specific Requirement - Performance and Financial Monitoring and Reporting, 2 CFR Section 200.328-329 Condition - The annual Federal Financial Report was not submitted timely and required performance reporting was not completed during the year. Questioned Costs - N/A Context - The Federal Financial Report for the reporting period ended September 29, 2024 was due December 28, 2024; however, this was not submitted until February 25, 2025. Additionally, two (2) performance reports were due during the year; however, neither were completed. The first was for the period September 30, 2023 - March 31, 2024 and was due April 30, 2024, and the second was for the period April 1, 2024 - September 30, 2024 and was due October 30, 2024. Effect - The Company did not comply with federal reporting requirements. Cause - Management turnover caused uncertainty in assigned responsibilities, including this reporting requirement. Identification as a Repeat Finding - N/A Recommendation - The Company should review reporting requirements in grant award documents for all federal awards to ensure compliance. Views of Responsible Officials and Planned Corrective Actions - Management agrees with the finding. The issue was identified in February 2025 and the required reporting was completed and submitted. Going forward management has established a protocol by which reports for federal funding shall be submitted timely.