Finding Text
Finding 2022 - 001 Reporting (L) Significant Deficiency in Internal Controls over Compliance
Identification of the Federal Program: U.S. Department of Health and Human Services; ALN
93.498
Criteria or Specific Requirement: Recipients of federal awards must establish internal controls
over reports that are prepared and submitted.
Finding/Condition: Pursuant to the reporting requirement set forth by the Department of Health
and Human Services, the Organization is required to file the quarterly Federal Financial Report
(FFR) within 30 days of the end of the quarter and submit the single audit to the Federal Audit
Clearinghouse within the sooner of 30 days of the issuance of the audit report or nine months
after the end of the Organization’s fiscal year. During our reporting period, we were unable to
determine the submission of the quarterly reports and noted also that the audit was not completed
and filed timely.
Cause: First year with federal grant reporting requirements.
Effect: The delay in submitting the required reports may lead to the granting agency imposing
temporary restrictions on the drawdown of grant funds process.
Questioned Cost: None
Recommendation: The Organization should establish reporting deadlines so that reports are filed
accurately and on a timely basis.
Views of Responsible Officials and Corrective Action Plan: See corrective action plan.