Finding 10422 (2023-002)

Type of Finding: Significant Deficiency in Compliance and Internal Control over Compliance Federal agency: U.S. Department of Health and Human Services Federal program title: Maternal, Infant and Early Childhood Home Visiting Program - WY Assistance Listing Number: 93.870 Award Period: October 1, 2020 – September 30, 2022 Award Period: May 1, 2021 – September 30, 2023 Award Period: December 1, 2021 – September 30, 2024 Reporting Criteria: The grant agreements with the U.S. Department of Health and Human Services requires Federal financial reports to be filed within 90 days of the reporting period end date. Condition: During audit testing of compliance and internal controls over compliance, it was discovered that required Federal financial reports were not submitted on a timely basis. Additionally, there was no review and approval of the process for verifying that required reports are submitted on time. Cause: Changes in personnel responsible for completing and submitting the reports resulted in delays in filing. Effect: Failure to comply with reporting requirements could result in grant termination and loss of future awards. Recommendation: Management should implement procedures to ensure required reports are submitted on time. It is recommended that management establish and enforce review and approval procedures for reporting to ensure required reports are submitted timely. Views of Responsible Officials and Planned Corrective Actions: The prior CFO certified all reports submitted to the federal PMS and EHB. This lost step resulted in notifications not being forwarded to the Director of Accounting, but instead to program staff. The Organization agrees with the finding and has put procedures in place to ensure required reports are submitted on time.