Finding Text
Information on Federal Program: Unaccompanied Alien Children (Assistance Listing No. 93.676) provided by the Department of Health and Human Services. Criteria: Compliance under Unaccompanied Alien Children (Assistance Listing No. 93.676): Financial Reporting Requirements, submission of SF-425, Federal Financial Report. Condition: During our testing of compliance with the submission of the SF-425, Federal Financial Report, we noted that the annual report that was due July 30, 2024, was submitted December 20, 2024. Questioned Cost: None Cause: The Agency did not have a procedure in place to ensure that required reports were completed and submitted by the required due dates. Effect: Two of the quarterly Federal Financial Report (SF-425) and the annual report were not filed by the required deadline. Perspective Information: Review of timely submission of reporting is performed as part of the audit procedures. Repeat Finding: Yes. Recommendation: We recommend the Agency implement a procedure or checklist to ensure that the required reports are completed and submitted by the required due dates. 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 required by Assistance Listing No. 93.676. The Chief Financial Officer is to update the checklist to ensure that regulatory reporting is prepared on-time.