Audit 414102

Criteria or specific requirement: The federal award specifies that the SF-438 reports must be submitted within 90 days after the project period ends. Condition: BHT did not have policies and procedures in place to ensure timely submission of the SF-438 reports. Questioned costs: None. Context: Of the six reports selected for testing, CLA noted that two of them were not submitted timely. Cause: Policies and procedures were not in place to ensure timely submission of the SF-438 reports. Effect: Failure to submit required progress reports within the 90‑day deadline increases the risk that BHT may be viewed as noncompliant with federal reporting requirements. This noncompliance could affect future funding decisions, including potential delays, additional conditions, or other restrictions imposed by the federal awarding agency. Repeat Finding: No. Recommendation: CLA recommends that BHT implement formal policies and procedures requiring the tracking and submission of SF-428 reports within the required timeframe. Views of responsible officials: There is no disagreement with the audit finding.

Criteria or specific requirement: The federal award specifies that individuals receiving stipend support must be a citizen of the United States, a non-citizen U.S. national, or a foreign national having in his or her possession a visa permitting permanent resident in the United States. Condition: BHT did not have policies and procedures in place to ensure the U.S. Citizenship or Permanent Resident Status form was reviewed prior to authorization of stipend payment. Questioned costs: None. Context: Of the 14 individuals selected for testing, CLA noted that three of them did not have the U.S. Citizenship or Permanent Resident Status form reviewed prior to authorization of stipend payment. Cause: Policies and procedures were not in place to ensure the review of the U.S. Citizenship or Permanent Resident Status form prior to stipend payment authorization. Effect: Failure to review required U.S. Citizenship or Permanent Resident Status forms prior to stipend payment authorization increases the risk that stipend support may be provided to ineligible individuals, resulting in noncompliance with federal award requirements and potentially affecting future funding. Repeat Finding: No. Recommendation: CLA recommends that BHT implement formal policies and procedures requiring the review of the U.S. Citizenship or Permanent Resident Status form prior to stipend payment authorization. Views of responsible officials: There is no disagreement with the audit finding.