Finding Text
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: 07/01/2021 - 6/30/2022
Criteria:
In accordance with the Uniform Guidance §200.327, providers must submit Federal Financial Report (SF-425) and Program Progress Reports (SF-PPR), 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, the Uniform Guidance report needs to be filed with the Federal Audit Clearinghouse within the shorter of 30 days of issuing the Uniform Guidance report or nine months after year-end.
Condition:
During our audit, we noted that two SF-PPR quarterly reports, two quarterly SF-425 reports, and the annual required financial reporting were not filed on time; certain of these reports did not follow the period reporting requirements of the grant (e.g., the October to December report requirement was reported using November to January). Further, the Uniform Guidance report was not submitted on time.
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, including using the appropriate basis of accounting.
Repeat Finding:
This is a repeated finding from prior year. See Finding No. 2021-003 on the Summary Schedule of Prior Audit Findings.
Cause:
Timing and interpretation of the filing requirements were not met.
Recommendation:
Management should submit reports timely, ensure that the reports are prepared following the period required for each report, and use the correct (accrual) basis of accounting.
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.