Finding Text
2022-002 Reporting – Internal Control and Compliance over Reporting
Information on Federal Program: Criteria or Specific Requirement (Including Statutory, Regulator, or Other Citation):
Pursuant to the Federal Financial Report (“FFR”) instructions for this federal program, recipient must submit an annual FFR through the Payment Management System reflecting cumulative reporting withing the project period of the document number. An annual FFR is due based on the budget period end date as follows:
Budget period ends August-October: due January 30
Budget period ends November-January: due April 30
Budget period ends February-April: due July 30
Budget period ends May-July: due October 30
A final FFR shall be submitted at the completion of the award agreement.
Condition and Context:
During our audit, we noted an annual FFR due by October 30th, 2022 , was submitted on October 31st, 2022.
Questioned Costs:
None.
Effect:
The delay in filing the FFR resulted in MCHWC being non-compliant with reporting requirements.
Cause:
MCHWC did not have sufficient monitoring controls over reporting requirements.
Identification as Repeat Finding, if Applicable:
Not applicable.
Recommendations:
We recommend that MCHWC establish policies and procedures in specifying the deadlines for all required reporting and establish monitoring procedures in submitting required reports timely.
View of Responsible Officials and Planned Corrective Actions:
MCHWC understands and agrees with the finding. Processes have been put in place to ensure the future timeliness of all required reports for Federal reporting compliance. Measures have been taken for immediate resolution, including:
1. Email alerts of upcoming due dates of all federal reporting requirements.
2. Designated tasks and due dates included in project plans that are reviewed weekly with the finance and accounting team.
3. Calendar of federal reporting requirements and due dates will be developed and distributed to leadership team, including Chief Executive Officer, Chief Financial Officer, Chief Operating Officer, Controller, Compliance Director, and Grant Management Leadership.