Finding 1094671 (2023-002)

Finding No. 2023-002: Timeliness of Reporting Condition: Standard Form 425 was remitted past the required submission date. Criteria: The Federal Financial Report Instructions specify that annual reports be submitted no later than 90 days after the project or grant period end date. Cause: The September 30, 2023 grant period annual report was required to be submitted no later than 90 days after September 30, but was submitted on January 30, 2024. Perspective Information: Assistance listing number 64.024 has a grant period end date of September 30, which gives the form a due date for the period under audit of December 29. Recommendation: We recommend that management implement procedures to ensure that the report is completed, reviewed and remitted timely. View of Responsible Officials: We agree with the finding that the Form 425 was remitted past the required submission date. The Healing Place, Inc. has suffered significant turnover over the course of the last two years, due to this turnover the person responsible for the form was/is no longer with the Organization, causing the form to not be located until January 2024, after the due date. The Healing Place, inc. has reviewed and updated the process and procedures around the submission of Form 425, including an updated contact list ensuring that the form will be located and reviewed in a timely manner.