Finding 512515 (2024-001)

Finding 2024-001 — Late Reporting Submission Compliance and Control over Compliance Finding Significant Deficiency Repeat Finding: No Federal Program Title: U.S. Department of Health and Human Services Social Services Block Grant Assistance Listing Number 93.667 Condition and Context The Agency did not submit quarterly reports within the required time frame (one out of two quarterly reports tested). The quarterly report covered the period from April 1 through June 30, 2024, and was due on July 15, 2024; the Agency submitted the report on July 17, 2024. Criteria The Department of Health and Human Services requires performance reports to be submitted on a quarterly basis within 15 days of the quarter end. 2 CFR Section 200.303 requires entities receiving federal awards to establish and maintain internal controls deigned to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures in place to ensure the timely and accurate posting of reports. Questioned Costs There were no questioned costs with respect to this finding. Cause The Agency did not have effective controls in place to ensure reports were completed and submitted timely. Reports were not reviewed or submitted timely. Effect The untimely submission of reports is not compliant with the requirements of the grant award and could impact future funding. Recommendation We recommend the Agency implement controls to ensure required reports are submitted timely. Views of Responsible Officials We agree with this finding. See corrective action plan.