Finding Text
2022-004 Compliance and Controls over Reporting to the Department of Health and Human Services (Significant Deficiency) Federal Agency: Department of Health and Human Services Program Name: Unaccompanied Alien Children Program Assistance Listing Number: 93.676 Award period: Year ended December 31, 2022 Compliance Requirement: Reporting Condition: The Organization's internal control system did not detect that quarterly federal financial reports were not sent to the proper recipients on or before the due date. Criteria: An effective internal control system exists if controls are effective in preventing or detecting material noncomplaince of federal awards. Cause: Effective controls were not in place to ensure required reports were completed on or before their due date. Effect: The Organization's reports were sent to the proper recipients after their due date. Questioned costs: None Perspective Information: We tested two of the four federal financial quarterly reports required to be filed during the year ended December 31, 2022. Both reports tested were completed after their due date. Repeat Finding: N/a. Recommendations: We recommend policies and procedures over federal grant reporting be strengthened to ensure that proper controls are in place to ensure required reports are completed timely. Views of Responsible Officials: Management agrees with this finding and plans to develop proper written procedures to ensure timely reporting.