Finding Text
Submission to the Federal Audit Clearinghouse
Information on Federal Program: Unaccompanied Alien Children (Assistance Listing No. 93.676) provided by the Department of Health and Human Services. Criteria: Single Audits are required to be submitted to the Federal Audit Clearinghouse within the earlier of 30 calendar days after the receipt of the auditor’s report or 9 months after the end of the audit period. For the year ended June 30, 2023, the due date for submission was March 30, 2024. Condition: The Agency did not submit its Single Audit to the Federal Audit Clearinghouse by March 30, 2024. Questioned Costs: None. Cause: Due to significant turnover, the Agency was unable to submit the Single Audit to the Federal Audit Clearinghouse in a timely manner. Effect: The Federal Audit Clearinghouse relies on such submissions to monitor the progress of the program and the use of the federal funds. Perspective Information: Compliance with filing requirements is reviewed as part of the audit procedures. Repeat Finding: Yes. Recommendation: The Agency should establish and implement internal controls over financial reporting sufficient to ensure Single Audits are completed and submitted timely. Views of the Responsible Officials and Planned Corrective Actions: The Agency’s management agrees with this finding and is committed to the development of a solid internal control system that will enable timely reports to government sources. The Agency, under the oversight of a newly hired Chief Financial Officer, will develop monthly and quarterly closing procedures to aid in the timely closing and filing of reports.