Finding Text
2021-007 Financial and Performance Reporting; Information on Federal Program: Unaccompanied Alien Children (Assistance Listing No. 93.676) provided by the Department of Health and Human Services.; Criteria: Compliance under Unaccompanied Alien Children (Assistance Listing No. 93.676): Financial Reporting Requirements, submission of SF-425, Federal Financial Report.; Condition: During our testing of compliance with the submission of the SF-425, Federal Financial Report, we noted that the annual report that was due April 30, 2021, was submitted July 8, 2021.; Questioned Cost: None; Cause: The Agency did not have a procedure in place to ensure that required reports were completed and submitted by the required due dates.; Effect: All submissions of the quarterly Federal Financial Report (SF-425) and the annual report were not filed by the required deadline.; Perspective Information: Review of timely submission of reporting is performed as part of the audit procedures.; Repeat Finding: Yes; Recommendation: We recommend the Agency implement a procedure or checklist to ensure that the required reports are completed and submitted by the required due dates.; Views of the Responsible Officials and Planned Corrective Actions: The Agency’s management agrees with this finding and during the 21/22 fiscal year, the CFO (Jeni Rodriguez) will develop monthly and quarterly closing procedures to aid in the timely closing and filing of reports required by Assistance Listing No. 93.676.