Finding Text
Federal Agency: U.S. Department of Health and Human Services
Assistance Listing Numbers: 93.550 & 93.623
Federal Program Titles: Transitional Living for Homeless Youth; Basic Center Grant
Award Period: October 1, 2022 through September 30, 2024
Type of Finding:
Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: The Code of Federal Regulations 2 CFR 200.328, Financial
Reporting, requires that non-Federal entities must submit quarterly Federal Financial Reports within the timeframe prescribed by the terms and conditions of the Federal award.
Condition: During our testing, we noted that the Organization did not submit the annual Federal Financial Report within the timeframe outlined in the grant agreement.
Questioned Costs: None.
Context: During our testing of performance and financial reports, The Adams Group, LLC noted the annual Federal Financial Reports for both ALNs 93.623 and 93.550 were submitted on January 26, 2024, which was four weeks past the deadline of December 30, 2023.
Effect: The organization is not compliant with the reporting requirements of the cognizant oversight agency.
Repeat Finding: This is not a repeat finding.
Recommendation: We recommend that the Organization implement a process to review the reporting requirements for all federal awards to ensure timely submission of reports.
Views of Responsible Officials: Management agrees with the finding.