Finding 366522 (2022-001)

SECTION III – FEDERAL AWARD FINDINGS AND QUESTIONED COSTS Significant Deficiency Finding No. 2022-001 U.S. Department of Health and Human Services Child Support Enforcement Title IV-D Federal Assistance Listing Number 93.563 Criteria A non-Federal entity that expends $750,000 or more in Federal awards during the year must have a single audit conducted in accordance with 2 CFR §200.514. Pursuant to 2 CFR §200.512, the audit must be completed and Form SF-SAC: Data Collection Form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditors’ report(s), or nine months after year end of the audit period. Condition We noted that the Department has not submitted the single audit reports required by the Uniform Guidance, including the Data Collection Form to the Federal Audit Clearinghouse for the year ended June 30, 2022, within the stipulated nine months after the end of the audit period. Cause The Department did not adhere to established Uniform Guidance terms and conditions regarding the submission dates of the single audit reports and Data Collection Form due to the untimely completion of the previous year’s single audit. Effect The Department is not in compliance with the Uniform Guidance terms and conditions regarding the timely submission of the single audit report and Data Collection Form for the year ended June 30, 2022. Recommendation We recommend that the Department incorporate internal controls to ensure compliance with the Uniform Guidance with respect to the timely submission of single audit reports and the Data Collection Form.