Finding Text
Financial Reporting
Information on Federal Program: Unaccompanied Alien Children (Assistance Lising 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 three of eleven required quarterly reports were not filed by the required due date. In addition, the annual submission for long-term foster care was filed after the required due date.
Questioned Cost: None
Cause: The Home did not have a procedure in place to ensure that required reports were completed and submitted by the required due dates.
Effect: Three submissions of the quarterly, and one annual submission of annual Federal Financial Report (SF-425) were not filed by the required deadlines.
Perspective Information: The Home has been operating at reduced staffing levels and has had turnover in finance positions which has disrupted normal operations.
Repeat Finding: Yes
Recommendation: We recommend the Home 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: CHP underwent a transition in Fiscal leadership during this fiscal year. In addition, CHP was assigned a new Grant Management Specialist that rejected FFR reports for missing information that was not previously provided. Corrections were made following the rejections and the resubmission dates were updated with the latter date. CHP will continue to utilize a recurring calendar reminder.