Audit 400357

Finding 2025-002: Reporting Federal Program: Family Planning Services ALN: 93.217 Federal Awarding Agency: U.S. Department of Health and Human Services Federal Award Identification Number: N/A Criteria: Uniform Guidance and the applicable grant agreement require non-Federal entities to submit required financial reports, including the Federal Financial Report (FFR), in accordance with the frequency and due dates specified in the award terms. Per the grant agreement, financial reports are required to be submitted no later than 15 days after the end of each quarter. Condition: For the budget period ended June 30, 2025, quarterly FFR reports were required to be submitted 15 days after the end of each quarter; however, the Agency did not timely submit three of the four reports. Cause: The Agency did not finalize the FFR reports until after the report due dates. Effect or Potential Effect: Failure to timely submit required financial reports may result in delayed reimbursement, increased federal oversight, or other enforcement actions by the federal awarding agency. Questioned Costs: None Recommendation: The Agency should enhance controls over federal reporting deadlines to ensure required reports are prepared, reviewed and submitted timely in accordance with grant requirements. Views of Responsible Officials and Planned Corrective Action: Management acknowledged the late submissions of the FFR reports and indicated that corrective actions will be implemented to ensure reports are prepared in advance of due dates and to address system access issues timely to ensure future reports are submitted in accordance with federal requirements. Repeat Finding: No

Finding 2025-003: Timely Submission of Single Audit Reporting and Data Collection Form to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and federal agencies (and pass-through entities) included on the accompanying Schedule of Expenditures of Federal Awards for the year ended June 30, 2025 Criteria: Uniform Guidance §200.512(a) requires non‑Federal entities that expend $750,000 or more in federal awards during the fiscal year to submit the reporting package, including the Single Audit report and the Data Collection Form (DCF), to the Federal Audit Clearinghouse no later than the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period. For the fiscal year ended June 30, 2025, the reporting package was required to be submitted by March 31, 2026. Condition: The Agency did not submit the Single Audit reporting package, including the Data Collection Form, to the Federal Audit Clearinghouse by the required deadline of March 31, 2026. Cause: The Agency did not complete and submit the Single Audit reporting package within the required timeframe. Effect or Potential Effect: Failure to timely submit the Single Audit reporting package may result in increased federal oversight, delayed future funding, or other enforcement actions by federal awarding agencies or pass‑through entities. Questioned Costs: None Recommendation: The Agency should enhance controls over Single Audit reporting deadlines to ensure the reporting package, including the Data Collection Form, is completed, reviewed, and submitted timely in accordance with Uniform Guidance requirements. Views of Responsible Officials and Planned Corrective Action: Management acknowledged the late submission of the Single Audit reporting package and indicated that corrective actions will be implemented to improve coordination of audit completion and reporting processes to ensure future Single Audit submissions are made within required deadlines. Repeat Finding: No