Audit 44776

2022-001 Report Submission Delay Program: 93.778 Medicaid Cluster ? Medical Assistance Program, Pass-Through Awards #560005 and #559861 Criteria: In accordance with 2 CFR 200.329, non-Federal entities must submit performance reports at the interval required by the Federal awarding agency or pass-through entity no later than the specified due date. If a justified request is submitted by a non-Federal entity, the Federal agency may extend the due date for any performance report. Condition: During our audit, we identified two quarterly status reports that were submitted to the Contracting Officer?s Representative (COR) after the stated due date. Cause: During the reporting period, two Program Directors stepped down and their positions were temporarily filled by other Program Directors, causing delays in submission due to those individuals overseeing multiple programs with varying reporting requirements. Also, in one instance, UPAC was provided an updated report submission template one day prior to the stated due date and was not able to compile the necessary information into the new template by the stated due date. Effect: Reports were not submitted to the COR in a timely manner and requests for extension of the due date were not made. Questioned Costs: None noted. Context: In both instances, the reports were due to the COR within 20 days of the reporting period end and were submitted one day after the stated due date. Repeat Finding: No. Recommendation: When timely submission may not be possible, UPAC should request an extension from the COR by providing a notice of the delay and rationale for the late report, and, if approved, submit the report by the extended deadline. When extensions are not granted, UPAC should submit reports by the initial stated due date. Views of Responsible Officials: Management agrees with the finding and a response is included in the corrective action plan.

2022-001 Report Submission Delay Program: 93.778 Medicaid Cluster ? Medical Assistance Program, Pass-Through Awards #560005 and #559861 Criteria: In accordance with 2 CFR 200.329, non-Federal entities must submit performance reports at the interval required by the Federal awarding agency or pass-through entity no later than the specified due date. If a justified request is submitted by a non-Federal entity, the Federal agency may extend the due date for any performance report. Condition: During our audit, we identified two quarterly status reports that were submitted to the Contracting Officer?s Representative (COR) after the stated due date. Cause: During the reporting period, two Program Directors stepped down and their positions were temporarily filled by other Program Directors, causing delays in submission due to those individuals overseeing multiple programs with varying reporting requirements. Also, in one instance, UPAC was provided an updated report submission template one day prior to the stated due date and was not able to compile the necessary information into the new template by the stated due date. Effect: Reports were not submitted to the COR in a timely manner and requests for extension of the due date were not made. Questioned Costs: None noted. Context: In both instances, the reports were due to the COR within 20 days of the reporting period end and were submitted one day after the stated due date. Repeat Finding: No. Recommendation: When timely submission may not be possible, UPAC should request an extension from the COR by providing a notice of the delay and rationale for the late report, and, if approved, submit the report by the extended deadline. When extensions are not granted, UPAC should submit reports by the initial stated due date. Views of Responsible Officials: Management agrees with the finding and a response is included in the corrective action plan.