Finding 1218809 (2025-003)

Program Information: U.S. Department of the Interior Services to Indian Children, Elderly and Families Assistance Listing #15.025 Award Numbers: A24AV00213, A18AV00060, A23AV00656, A25AV00471, Unknown Award Period: 10/1/2023-9/30/2026 U.S. Department of Health and Human Services Substance Abuse and Mental Health Services Projects of Regional and National Significance Assistance Listing #93.243 Award Numbers: 5H79SM086440-03, 1H79SM089733-01, and 5H79TI086315-02 Award Period: 9/30/2022-9/29/2027, 9/30/2024-9/29/2029, and 9/30/2023-9/29/2028 Criteria: Assistance Listing #15.025 Per discussion with the program’s management the following reports are required to be submitted: • Quarterly SF-425 Federal Financial Reports • Annual Narrative Report • FASSR Report • ICWA Annual Report Assistance Listing #93.243 Per discussion with the program’s management the following reports are required to be submitted: • Annual SF-425 Federal Financial Reports • SF-424 Application for Federal Assistance • Mid-year Programmatic Progress Reports • Annual Programmatic Progress Reports • SPARS Reports Per 2 CFR § 200.303, recipients must establish and maintain effective internal controls over federal awards to ensure compliance with applicable regulations. Assistance Listing #15.025 • 1 of 2 Quarterly SF-425 Federal Financial Reports were submitted after the required due date. • 1 of 1 Annual Narrative Report had no documentation of approval. • 1 of 1 Annual FASSR Report had no documentation of approval and was submitted after the required due date. • 1 of 1 ICWA Annual Report had no documentation of approval and was submitted after the required due date. Assistance Listing #93.243 • 1 of 3 SF-425 Federal Financial Reports was submitted after the required due date. • 1 of 1 Mid-year Programmatic Progress Report had no documentation of approval or date of submission. • 2 of 2 Annual Programmatic Progress Reports had no documentation of approval or date of submission. • 1 of 1 SPARS Report had no documentation of approval. [ X ] Compliance Finding [ X ] Significant Deficiency [ ] Material Weakness Cause: Management did not have adequately designed and implemented controls to ensure required federal reports were prepared, reviewed, approved, and submitted timely. In addition, evidence of supervisory review and approval was not consistently maintained. Effect: Late or inadequately documented reports increase the risk that the Department will not comply with federal award reporting requirements and may be unable to demonstrate compliance during monitoring or audit. In addition, the lack of documented review or approval increases the risk that reporting errors, omissions, or incomplete information may not be detected before submission. Questioned Cost: N/A. No questioned costs were identified as the finding relates to late reporting and lack of documented review/approval. Prior Year Finding: No. Recommendation: We recommend that the Department strengthen internal controls over federal reporting by implementing procedures to ensure all required reports are prepared, reviewed, approved, and submitted timely. Such procedures should include maintaining a reporting calendar of required due dates, assigning responsibility for report preparation and submission, documenting supervisory review and approval, and periodically monitoring compliance with reporting requirements. Views of Responsible Officials and Planned Corrective Action: Management agrees with the finding and has prepared corrective action as detailed in its Corrective Action Plan.