Finding Text
TIMELY SUBMISSION OF GRANT CLOSE-OUT FINANCIAL REPORTING Assistance Listing Number: 93.566 Federal Agency: U.S. Department of Health and Human Services Pass-Through Entity: County of Los Angeles - Department of Public Social Services Federal Program: Employment Support Partnership - Refugee Employment & Acculturation Services Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: In accordance with the terms and conditions of the program contracts, Catholic Charities is required to submit the grant close-out financial reports no later than one month after the contract term ends. Condition and Context: One report out of the two tested was submitted 58 days later than the due date. Cause: Catholic Charities lacked sufficient accounting resources to submit the annual financial reports on a timely basis. Effect or Potential Effect: Catholic Charities was not in compliance with reporting requirements. Questioned Costs: None Repeat Finding: No Recommendation: We recommend management establish controls over federal program report submission to ensure reports are submitted by the required due dates. Views of Responsible Officials: Management agrees and acknowledges the finding. Refer to the Management Correction Plan.