Finding Text
Criteria: Department of Health and Human Services set the criteria for annual Federal Financial Reports (FFR). These reports are due annually or upon the completion of the project. The annual FFR reports must be submitted and reviewed within a 90-day period based upon the end of the Entity’s reporting period. Reports should be supported by applicable accounting and performance records. Universe/Population: The total population was the annual Federal Financial Report (FFR) covering the consecutive 12-month budget period, required to be reported through the Payment Management System (PMS). EisnerAmper selected the one annual FFR report for testing of compliance requirements applicable to the program. Condition: BRF did not submit the annual FFR report covering the period October 1, 2023 – September 30, 2024 by the submission deadline. The annual FFR had a submission deadline of December 28, 2024 (90 days after end of the reporting period). Cause: BRF lacks an established control monitoring timely submission of annual FFR reports. Effect: Failure to comply with the reporting requirement may result in: deferral or additional restriction of future funding decisions, restrictions being placed on the Entity’s PMS account, or denial of future funding by the Department of Health and Human Services. Questions Costs: None. Identification of a Repeat Finding: This is not a repeat finding. Recommendation: The Entity should establish a formalized control to monitor timely submission of reports. Management’s Response: BRF concurs with the observation and will implement procedures on new grants in the future.