Finding Text
2022-001: Untimely and Incomplete Submission of Federal Financial Report Federal Agency: Department of Health and Human Services (?HHS?) Program: Certified Community Behavioral Health Clinic Demonstration Grant Assistance Listing Number: 93.829 Criteria In accordance with the notice of award (?NoA?), the annual Federal Financial Report (FFR) is required to be submitted by July 31, 2022 and is required to include program income earned by Flushing during the period covered by the FFR. Condition The annual FFR was due July 31, 2022. Flushing initially submitted the FFR to HHS through the Payment Management System on August 31, 2022. The report required revisions and was ultimately accepted on October 25, 2022. Additionally, the FFR ultimately submitted and accepted on October 25, 2022 did not include the required reporting of program income. Questioned Costs None Cause A lack of management oversight existed over the annual FFR submission requirements. Effect The untimely submission of the annual FFR and the omission of the required program income information within the FFR that was ultimately submitted causes Flushing to be out of compliance with specific grant reporting requirements. Recommendation We recommend Flushing formalize a control around the completion and review of the FFR to ensure the annual FFR is completed and submitted to HHS in a timely manner. Additionally, we recommend that management enhance its existing review process of the annual FFR to include a verification that all required information that is relevant and applicable to Flushing?s award is reflected in the FFR prior to submission to HHS. Management?s Views and Corrective Action Plan Management?s Views and Corrective Action Plan is included at the end of this report.