Audit 406201

2025-002: Reporting – Submission of the Data Collection Form Information on Federal Programs Federal Emergency Management Agency: Assistance Listing Number: 97.036 Assistance Listing Name: Disaster Grants - Public Assistance passed through Florida Division of Emergency Management U.S. Department of Health and Human Services Assistance Listing Number: 93.778 Assistance Listing Name: Medicaid Cluster – Medical Assistance Program Criteria In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report, or nine months after the end of the audit period, adjusted for any extensions permitted by the Office of Management and Budget. Condition The data collection form and reporting package for the period ended October 31, 2024 was not filed with the Federal Audit Clearinghouse (FAC) by the deadline of July 31, 2025. This finding pertains to the federal programs identified and tested as major programs for the audit period ended October 31, 2024, which are noted above. Cause The data collection form and reporting package for the period ended October 31, 2024 was submitted one day after the reporting deadline of July 31, 2025 due to an oversight in management’s identification of the correct record to submit within the FAC system. Effect Untimely reporting could affect future funding from government agencies. Questioned Costs None noted. Recommendation We recommend that management review its internal control process over reporting to ensure there are multiple individuals involved in the process to ensure reporting requirements are properly met. Views of Responsible Officials Management acknowledges finding 2025-002: Reporting – Submission of the Data Collection Form related to the timely submission of the Single Audit reporting package to the Federal Audit Clearinghouse (FAC). The established process requires a two-step procedure: (1) certification of the submission and (2) final submission to the FAC. While management completed the certification step by the required due date, the final submission step was not completed until one day after the deadline. As a result, the overall submission was not considered timely. The delay was the result of an oversight in the final step of the submission process. Going forward Management will add a validation step with a secondary review by another team member to validate that both steps have been clearly completed and we will add this to our reporting checklist that is part of the Single Audit Process Narrative. Management believes these enhancements will ensure the completeness and timeliness of future submissions and mitigate the risk of recurrence. The corrective actions have been implemented and are in operation as of June 30, 2026. Management believes these enhancements significantly strengthen the control environment over the submission process and reduce the risk of recurrence.