Finding Text
Agencies: Corporation for National Community Service and U.S. Department of Health and Human Services Federal Program: All federal awards Criteria: The Uniform Guidance requires PHIMC to submit the Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse within the earlier of nine months following its fiscal year end, or 30 days after receipt of the auditors' report. Condition: PHIMC did not submit its 2025 Data Collection Form and single audit reporting package to the Federal Audit Clearinghouse before the deadline of September 30, 2026. In addition, PHIMC's Consolidated Year End Financial Report (CYEFR) required by the Grant Accountability and Transparency Act was also submitted late. Context: The 2025 single audit reporting package was due to the Federal Audit Clearinghouse no later than September 30, 2026. However, as a result of significant turnover in the business office, there were delays in completing the single audit. The CYEFR was due September 30, 2026. Cause: Significant turnover in the business office led to delays in starting and completing the single audit. Questioned Costs: None identified. Effect: Timely reporting to governmental agencies was not achieved. Grantor agencies may reduce or withdraw funding if compliance requirements are not met. Recommendation: We recommend that PHIMC establish and maintain a formal compliance reporting calendar that identifies the applicable due dates, responsible personnel, required review and approval steps, and submission status for the Data Collection Form, Single Audit reporting package, and CYEFR. Management should monitor the calendar throughout the reporting process and ensure sufficient personnel or third-party resources are available to complete, review, and submit each required filing by the applicable deadline. Views of Responsible Officials: Management concurs and will develop a reporting calendar to be reviewed with responsible management to ensure the organization has the capability to meet future deadlines.