Finding 1117165 (2024-001)

Section III- Federal Award Findings and Questioned Costs Findings: 2024-001 – Financial reporting Agency: U.S. Department of Health and Human Services Federal Assistance Listing Number: 93.550 Name of Federal Program: Transitional Living Program for Homeless Youth Condition: The Federal Financial Report was filed after the date it was due. Criteria: Per the federal award contract, the Organization shall file the appropriate Federal Financial Report within 30 days of the end of the semi-annual period, and within 120 days of the end of the annual period. Questioned costs: None noted Cause: The Organization had limited staffing due to turnover in the accounting department. Context: The reports were submitted after the due dates noted in the contract. Effect: The Organization did not comply with the reporting compliance requirements for the Transitional Living Program for Homeless Youth program. Recommendation: We recommend that the Organization review the applicable due dates for all relevant financial reporting for the program and implement controls to assure that all reports are filed in a timely manner. Views of Responsible Officials and Planned Corrective Action: See Appendix A attached