Finding Text
Finding 2023-001: Reporting
Federal Programs: U.S. Department of Health and Human Services (HHS) ALN 93.600
Criteria: HHS requires that Educare submit certain programmatic and other reports in accordance
with the schedules indicated in its grant agreements. The reports support the recipient's performance
under the grant and document achievement of program goals and objectives (2 CFR §200.301(a)).
Condition: During our audit, we noted that the Tangible Personal Property Report (SF-428) was not
submitted within the deadlines outlined in the grant agreement.
Cause: Educare has internal controls in place to identify reports and file them timely in accordance
with the terms and conditions of its grant agreements. However, in relation to the SF-428 report, the
internal controls were not operating effectively.
Effect or Potential Effect: A required report was not identified and timely filed.
Questioned Costs: None.
Context: One report out of the sample of four reports tested was not identified and submitted on a
timely basis.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend Educare enhance internal controls to ensure the identification
and timely submission of all required reports.