Finding 524286 (2024-001)

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Requirement
L
Questioned Costs
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Year
2024
Accepted
2025-02-24
Audit: 343489
Organization: Bcfs Health and Human Services (TX)
Auditor: Forvis Mazars

AI Summary

  • Core Issue: BCFS Health and Human Services failed to submit required reports on time.
  • Impacted Requirements: Quarterly Federal Financial Reports and Quarterly Performance Reports were not submitted as required.
  • Recommended Follow-Up: Strengthen internal controls and establish policies to ensure timely report submissions by August 31, 2025.

Finding Text

Healthy Marriage Promotion and Responsible Fatherhood Grants - 90ZD0022, U.S. Department of Health and Human Services - Program Year 2024 AL: 93.086. Criteria or Specific Requirement: Reporting – Awarded Applicants are required to submit Quarterly Federal Financial Reports, and Quarterly Performance Reports. Condition: BCFS Health and Human Services’ controls did not ensure that required reports were submitted timely. Questioned Costs: None. Context: Out of eight financial and performance reports in the aggregate, a sample of four (two financial reports and two performance reports) were selected for testing, and one performance report was not submitted timely. Our sample was not, and was not intended to be, statistically valid. Effect: Required reports were not submitted timely. Cause: BCFS Health and Human Services did not have controls in place to monitor the submission deadlines for timely submission. Identification: As a Repeat Finding: Not a repeat finding. Recommendation: BCFS Health and Human Services should strengthen the internal controls as it relates to submitting required reports to the Federal Government by establishing policies and procedures to ensure that reporting information is submitted timely. Views of Responsible Officials and Planned Corrective Actions: We agree with the finding. See separate report for planned corrective actions. Anticipated completion date: August 31, 2025

Corrective Action Plan

Views from Responsible Officials and Corrective Action Plan Audit Finding Reference Number: 2024-001 Finding: Non-compliance with timely submission of required performance reports. Responsible Person(s): Rosa Baez, Acting President Views from Responsible Officials: A change in management led to a delay in transferring reporting deadlines to the successor team, resulting in a late performance report submission. Corrective Action Plan: Management has created a compliance planner tracker that lists all reporting deadlines. This tracker will automatically send notifications seven days before each deadline to ensure timely submissions. Anticipated Completion Date: February 15th, 2025

Categories

Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.556 Marylee Allen Promoting Safe and Stable Families Program $1.42M
93.086 Healthy Marriage Promotion and Responsible Fatherhood Grants $1.29M
93.434 Every Student Succeeds Act/preschool Development Grants $561,937
93.590 Community-Based Child Abuse Prevention Grants $321,078
16.575 Crime Victim Assistance $266,366
93.550 Transitional Living for Homeless Youth $264,482
93.667 Social Services Block Grant $246,912
16.320 Services for Trafficking Victims $145,374
93.558 Temporary Assistance for Needy Families $129,754
16.726 Juvenile Mentoring Program $118,963
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $113,826
93.676 Unaccompanied Children Program $48,449
16.818 Children Exposed to Violence $32,773
93.297 Teenage Pregnancy Prevention Program $25,000
93.870 Maternal, Infant and Early Childhood Homevisiting Grant Program $24,046
21.027 Coronavirus State and Local Fiscal Recovery Funds $10,950
93.926 Healthy Start Initiative $6,859
16.738 Edward Byrne Memorial Justice Assistance Grant Program $3,355