Finding Text
Assistance Listing, Federal Agency, and Program Name 93.870, Maternal, Infant, and Early Childhood Home Visiting Grant
Federal Award Identification Number and Year S MIEC F 2022 9 2, 2024
Pass through Entity Children's Trust of South Carolina
Finding Type Material weakness
Repeat Finding No
Criteria Per the award agreement, awardees are required to submit Financial Request for Payments (FRP) at least quarterly by the end of the month following the month to be invoiced.
Condition The Organization had a control to review and certify the Financial Request for Payment; however, the control was ineffective and resulted in untimely submission of the request to the awarding agency.
Questioned Costs None
If questioned costs are not determinable, description of why known questioned costs were undetermined or otherwise could not be reported N/A
Identification of How Questioned Costs Were Computed N/A
Context Out of a sample of eight Financial Requests for Payment, we identified one that was not certified or submitted within the required timeframe. The FRP was certified one day after the submission deadline and submitted five days after the submission deadline.
Cause and Effect The Organization designed controls related to reviewing and certifying the FRPs; however, the review process did not ensure that requests were submitted on time. The failure to have an effective control in place caused the Organization to not meet the submission date.
Recommendation We recommend that the review process include procedures to ensure prompt submission to meet the reporting requirements associated with the award.
Views of Responsible Officials and Corrective Action Plan The Organization will revise its internal process to include a dual-review system. Two designated staff members will now be cross-trained and authorized to review and certify Financial Requests for Payment to ensure timeliness. A formal submission calendar will be developed, including internal deadlines that precede the agency's due dates by a minimum of five business days.