Finding Text
Federal Agency: Department of Health and Human Services Federal Program: 93.568 Low-Income Home Energy Assistance Pass-Through Entity: Maryland Department of Human Services Identification Number: FIA/OHEP/22-001 Requirement: Reporting Type of Finding: Significant deficiency in internal control over major program Criteria: Financial reports should be submitted to the awarding agency by the 15th of the subsequent month. Condition: Financial reports filed for reporting periods within the year ended June 30, 2023 were not submitted timely. Cause: Review and approval of grant reporting did not take place at the level needed to support accurate federal reporting. Also, the Low-Income Home Energy Assistance program experienced a high volume of employee turnover. Effect: Failure to comply with reporting requirements can result in deferral or restrictions of future funding decisions by the funding agency. Context: Of the four financial reports tested, three reports were submitted between 1 and 39 business days late. Repeat Finding: This finding was reported for the year ended June 30, 2022 as 2022-014. Recommendation: Low-Income Home Energy Assistance program management and the finance department should maintain a schedule of required reporting with corresponding due dates. A designated employee should be assigned to monitor the report submissions with the goal that reports should be submitted timely, in compliance with the grant agreements. Views of Responsible Official(s) and Planned Corrective Actions: See corrective action plan.