Finding Text
Finding 2024-005: Financial and Programmatic Reporting
Information on the Federal Program: Assistance Listing Number 93.788
Criteria or Specific Requirement: HIPS is required to comply with applicable statutes, regulations,
and the terms and conditions of the Federal awards pertaining to financial and programmatic reporting
requirements.
Condition: We noted certain financial and programmatic reports did not have sufficient
documentation to support timely submission of required reports on the awards under audit.
Cause: Reporting deadlines proved challenging to meet due to the turnover of key staff and the
administrative burdens associated with gathering the data necessary to complete the reports. Reports
submissions for certain awards did not have supporting documentation for the date of submission due
to the information not being available in the system that the reports are submit to.
Effect or Potential Effect: Noncompliance with financial and programmatic reporting requirements
could potentially result in the withholding of future payments, award suspension or termination, and
ineligibility of future awards.
Questioned Costs: None.
Context: The exceptions noted during the audit pertained to all Department of Human and Health
Services (HHS) awards under audit for the year ended September 30, 2024.
Identification as a Repeat Finding, if Applicable: Yes (2023-006)
Recommendation: HIPS should implement a system to track and ensure the timely submission of all
financial and programmatic reports as required by the award agreements. This includes reviewing the
terms and conditions of each award to identify mandatory reporting requirements, and establishing
internal controls or to ensure accurate and timely reporting. Submission of reports should be retained
internally for documentation purposes.