Finding Text
Financial and Performance Reporting
Information on Federal Program: Unaccompanied Alien Children (Assistance Listing
No. 93.676) provided by the Department of Health and Human Services.
Criteria: Compliance under Unaccompanied Alien Children (Assistance Listing No.
93.676): Financial Reporting Requirements, submission of SF-425, Federal Financial
Report.
Condition: During our testing of compliance with the submission of the SF-425, Federal
Financial Report, we noted that the annual report that was due April 30, 2021, was
submitted July 8, 2021.
Questioned Cost: None
Cause: The Agency did not have a procedure in place to ensure that required reports were
completed and submitted by the required due dates.
Effect: All submissions of the quarterly Federal Financial Report (SF-425) and the annual
report were not filed by the required deadline.
Perspective Information: Review of timely submission of reporting is performed as part
of the audit procedures.Repeat Finding: Yes
Recommendation: We recommend the Agency implement a procedure or checklist to
ensure that the required reports are completed and submitted by the required due dates.
Views of the Responsible Officials and Planned Corrective Actions: The Agency’s
management agrees with this finding and during the 21/22 fiscal year, the CFO will
develop monthly and quarterly closing procedures to aid in the timely closing and filing of
reports required by Assistance Listing No. 93.676