Finding Text
2025-001 – Program Reporting Requirements – Internal Control Over Compliance – Significant Deficiency (Repeat Finding) Federal Programs Information: Funding Agency: Department of Health and Human Services Title: Child Care and Development Block Grant (CCDF Cluster) Assistance Listing Number: 93.575 and 93.596 Award number: 21PLOKCCDF Pass-through entity: Sac and Fox Nation Type of Finding: Significant Deficiency in internal control over compliance (reporting) Criteria: Per 2 CFR Part 200.328 (c), the recipient or subrecipient must submit financial reports as required by the federal award. Timely submission of these reports is essential for compliance with the terms and conditions of the federal award. Condition: During our testing, we noted that CTSA’s controls surrounding the reporting function for this program were not operating effectively to ensure that the reports were filed in a timely manner, as required by the terms of the award. Questioned Costs: None. Context: CTSA did not submit its CCDF Financial Report (Form ACF-696T) for the period ended September 30, 2025, due December 29, 2025, until January 9, 2026. Effect: CTSA was not in compliance with the reporting requirements of the noted program. Cause: CTSA did not have an internal control system designed to ensure all reports are submitted by the required due date. Recommendation: We recommend CTSA implement procedures to ensure timely submission of all required reports. Views of Responsible Official: See accompanying Corrective Action Plan.