FAC Explorer

Finding 22908 (2022-001)

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Requirement
L
Questioned Costs
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Year
2022
Accepted
2023-04-30
Audit: 20084
Organization: Child Trends Inc. (MD)
Auditor: Marcum LLP

AI Summary

  • Core Issue: Child Trends submitted 4 out of 14 required financial reports late, missing the April 30, 2022 deadline.
  • Impacted Requirements: Reports were not filed according to the schedules set by HHS for various grants.
  • Recommended Follow-Up: Update controls to ensure timely and accurate report submissions; verify any changes in compliance requirements with the compliance officer and grant officer.

Finding Text

Criteria Under Child Trends? various programs with HHS Child Trends was required to submit quarterly or semi-annual financial reports through the HHS web portal. Several reports were not filed in line with the April 30, 2022 deadline. Condition Child Trends? controls detected the error after the reporting deadline had passed and reports were submitted; however, Child Trends? controls did not ensure that reports were filed in line with the various grants? schedules. Context We requested a sample of 14 FFR?s (quarterly, semi-annual and annual) across Child Trends? major programs, and noted that 4 were submitted late. We noted that the late submissions only pertained to direct awards from HHS. Cause Child Trends personnel responsible for reporting erroneously interpreted guidance on the HHS reporting website indicating that other reports were no longer required and management detected the error after the reporting deadlines had passed. Effect Child Trends submitted financial reports late. Repeat Finding No Questioned Costs None Recommendation Child Trends should update its controls to ensure all reports are filed timely and accurately. When program staff believe that there is a change in a compliance requirement, Child Trends should verify this understanding with the compliance officer and the grant officer at the federal agency.

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.U20 Cceepra 2020 Clin 1, Through Clin 16 $1.71M
93.U16 Understanding the Role of Licensing in Early Childhood Education Clin 1 Through Clin 5 $1.25M
93.343 Public Health Service Evaluation Funds $974,937
93.974 Family Planning_service Delivery Improvement Research Grants $897,927
93.297 Teenage Pregnancy Prevention Program $784,610
93.U13 Evaluation Technical Assistance Clin 3 and Clin 4 $590,184
93.U18 Opre Communication Clin 3, Clin 4 and Clin 6 $574,396
93.595 Welfare Reform Research, Evaluations and National Studies $447,142
93.079 Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $361,054
93.U05 Risk Free Approaches to CO-Parenting $323,860
93.U17 Transition From Hs to Kindergarten Clin 1 Through Clin 6 $297,022
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $267,243
93.079 Covid-19 - Cooperative Agreements to Promote Adolescent Health Through School-Based Hiv/std Prevention and School-Based Surveillance $257,557
93.U11 Nsece 2019 Clin 1, Clin 5, Clin 10 and Clin 11 $215,720
84.215 Fund for the Improvement of Education $207,068
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $195,619
93.U04 Applying Human-Centered Design $192,673
93.U07 2024 Nsece Clin 1 $185,565
93.434 Every Student Succeeds Act/preschool Development Grants $168,996
93.U19 App Training and Technical Assistance $168,442
93.U03 Evidence Capacity Building Clin 1, Clin 1b, and Clin 11 $140,397
93.605 Family Connection Grants $135,406
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $129,181
84.324 Research in Special Education $117,063
93.926 Healthy Start Initiative $108,580
16.812 Second Chance Act Reentry Initiative $108,507
47.076 Education and Human Resources $107,533
93.505 Affordable Care Act (aca) Maternal, Infant, and Early Childhood Home Visiting Program $106,764
16.540 Juvenile Justice and Delinquency Prevention_allocation to States $98,914
93.U10 Supporting Evidence Building in Child Welfare - Clin 2 $75,485
93.U06 Study of Pmaps Clin 1 and Clin 2 $65,824
93.110 Maternal and Child Health Federal Consolidated Programs $62,109
47.070 Computer and Information Science and Engineering $45,173
93.647 Social Services Research and Demonstration $44,049
93.564 Child Support Enforcement Research $37,815
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $37,083
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $36,116
93.865 Child Health and Human Development Extramural Research $29,088
16.726 Juvenile Mentoring Program $25,250
93.872 Tribal Maternal, Infant, and Early Childhood Home Visiting $18,963
93.U12 Bias Next Generation Clin 4 $17,216
93.310 Trans-Nih Research Support $15,924
93.670 Child Abuse and Neglect Discretionary Activities $12,059
93.U14 Head Start to Kindergarten Follow-Up Clin 1 $10,579
93.U09 Srae Social Media $10,559
93.575 Child Care and Development Block Grant $10,246
93.U15 Asperty Clin 1 and Clin 2 $9,302
93.U01 R3 Impact Study $9,166
93.U08 Cw Definitions and Policies - Clin 4 $8,316
93.600 Head Start $6,957
93.U02 Miechv Itac $3,548