Finding Text
Finding Number: 2023-004
Reporting – (Material Weakness)
Information on Federal Program:
U.S. Department of Health and Human Services
ALN Number: 93.676
ALN Name: Unaccompanied Alien Children Program
Contract Period: 07/01/2022 - 6/30/2023
Criteria:
In accordance with the Uniform Guidance §200.328 and §200.329, providers must submit Federal Financial Report (SF-425) and Program Progress Reports (SF-PPR) as required by the Federal Award, for which the instructions state that quarterly and semi-annual interim reports shall be submitted no later than 30 days after the end of each reporting period, and annual reports shall be submitted no later than 90 days after the end of each reporting period. Furthermore, all fields in the SF-425 form must be filled out appropriately. Additionally, in accordance with the Uniform Guidance §200.512, the Uniform Guidance report needs to be filed with the Federal Audit Clearinghouse within the earlier of 30 days after receipt of the audit report or 9 months after the end of the audit period.
Condition:
During our audit, we noted that two SF-PPR quarterly reports and the Uniform Guidance report were not submitted on time. Additionally, for one of the SF-425 submitted during the year, we were unable to trace the amounts reported to accounting records and supporting documentation.
Questioned Costs:
None noted.
Context:
This is a condition identified per review of Lincoln Hall’s compliance with reporting requirements.
Effect or Potential Effect:
We were able to observe and conclude that Lincoln Hall did not comply with certain quarterly and annual reporting requirements.
Repeat Finding:
This is a repeated finding from prior year. See Finding No. 2022-003 on the Summary Schedule of Prior Audit Findings.
Cause:
Timing and interpretation of the filing requirements were not met due to the turnover at Lincoln Hall.
Recommendation:
Management should submit reports timely as required by the Federal Award and the Uniform Guidance.
Views of Responsible Officials:
Lincoln Hall agrees with the finding. Lincoln Hall continues to take steps to improve this process. See Lincoln Hall’s further response to this finding as described in the accompanying management’s planned corrective actions, Appendix A.