Finding Text
2022-001 (2020-002) ? FEDERAL REPORTING COMPLIANCEType of Finding: (E, F) ? Significant Deficiency in Internal Control Over Compliance of Federal Awards and Instance of Non-Compliance Related to Federal AwardsFunding Agency: U.S. Department of Health and Human ServicesTitle: Transitional Living for Homeless YouthAL #: 93.550Award #: 90CX717705Award Period: September 30, 2021 ? September 29, 2022Questioned Costs: NoneStatement of ConditionDuring our testing of the Reporting Compliance requirement for the major program, Transitional Living for Homeless Youth (AL #93.550), we noted Federal Financial Reporting (FFR) and Program Progress Reports (PPR) were submitted past the due date deadlines as follows: See Schedule of Findings and Questioned Costs for chart/tableCriteriaPer grant awards:? The submission of SF-425 FFR will be on a semi-annual basis. A final FFR shall be submitted at the completion of the award agreement. For final FFRs, the reporting period end date shall be the end date of the project or grant period. Semi-annual reports shall be submitted no later than 30 days after the end of each reporting period. Annual reports shall be submitted no later than 90 days after the end of each reporting period. Final reports shall be submitted no later than 90 days after the project or grant period end date.? The PPR is due 30 days after the end of the second and fourth quarter of the budget period (every six months). The final PPR is due 90 days after the project period end date.CauseDreamTree Project experienced substantial growth in prior years, while keeping a similar number of administrative staff. This caused the reporting deadlines to be missed.EffectDreamTree Project, Inc. is not in compliance with grant reporting requirements and could jeopardize future federal funding.RecommendationDreamTree Project, Inc. should implement procedures and controls to ensure that the federal reports are completed and submitted prior to the deadline. Such as setting up a tracker for all the required reports, by grant, with deadlines and calendar reminders prior to the deadline.