Finding Text
Condition: CoC did not submit audited financial data in an accurate and timely manner to
oversight organizations. The audited financial data was submitted to the U.S. Department of
Health and Human Services and the State Department of Children and Families 12 months
after the CoC’s fiscal year end.
Context: CoC’s audited submission is required to be sent to the U.S. Department of Health
and Human Services and State Department of Children and Families 6 months after their
fiscal year-end (December 31st) and is also required to be submitted to the Federal
Clearinghouse 9 months after the fiscal year-end.
Criteria: In accordance with HHS and federal rules and regulations, CoC is required to submit
certain data in accordance with their regulations in an accurate and timely manner.
Cause: During the year, certain personnel and software issues arose to cause a delay in
internally generated reports used to create the submissions for both HHS and the Federal
Clearinghouse.
Effect: The submissions were not submitted in an accurate and timely manner. In addition,
HHS could not provide timely financial oversight.
Auditor’s Recommendations: CoC should continue to develop and implement internal controls
over both internal and external reporting, and the year-end close process to ensure reporting
remains accurate and timely, with any unexpected financial date being investigated and
corrected before it is reported. CoC should consider additional staff training on various
reporting requirements.
View of Responsible Officials: See Corrective Action Plan.