Finding 610380 (2022-004)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-08-28

AI Summary

  • Core Issue: The Partnership failed to submit required annual performance and financial reports on time for three out of four grants.
  • Impacted Requirements: Reports must be submitted within 90 days after the fiscal year ends, as mandated by 42 U.S.C §10411(g).
  • Recommended Follow-Up: Improve internal controls and train multiple staff members to ensure timely report submissions; create a summary of report deadlines for better tracking.

Finding Text

Finding 2022-004 ? Significant Deficiency Assistance Listing: 93.591, Family Violence Prevention and Services/State Domestic Violence Coalitions Federal Grantor: U.S. Department of Health and Human Services Compliance Requirement: Reporting Condition: The Partnership did not submit its annual performance progress reports (PPR) and Federal Financial Reports (SF-425) for the years ended September 30, 2021 as of the required due date of 90 days after the September 30 year-end for three of the four individual grants sampled under the program. Criteria: 42 U.S.C ?10411(g) requires that award recipients submit annual (PPR) and SF-425 reports to the Department of Health and Human Services within 90 days following the end of each year ending September 30. Cause: The reports were filed after the required due date due to the loss of its key accounting staff during the fiscal year and the need to train new staff to prepare the reports. Effect: The Partnership could jeopardize federal funding due to non-compliance. Recommendation: The Partnership should strengthen its internal control procedures over reporting to ensure that all required reports are prepared and submitted in a timely manner. Multiple staff should be trained to prepare the reports in case of staff turnover or other circumstances. A summary of required reports and required due dates should be prepared using the terms and conditions of each grant to facilitate this process. The Schedule of Expenditures of Federal Awards schedule provided during the audit could be updated to include this information since it already includes program names, funder numbers used in the GL, period of performance and other information for each grant that would be useful to prepare the reports. Management?s Response: Management?s response to the finding is discussed in the attached Corrective Action Plan.

Categories

Reporting

Other Findings in this Audit

  • 33936 2022-002
    Significant Deficiency
  • 33937 2022-003
    Significant Deficiency
  • 33938 2022-004
    Significant Deficiency
  • 610378 2022-002
    Significant Deficiency
  • 610379 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
16.575 Crime Victim Assistance $644,227
93.136 Injury Prevention and Control Research and State and Community Based Programs $387,039
93.671 Family Violence Prevention and Services/domestic Violence Shelter and Supportive Services $140,290
16.556 State Domestic Violence and Sexual Assault Coalitions $88,711
16.588 Violence Against Women Formula Grants $48,596
93.591 Family Violence Prevention and Services/state Domestic Violence Coalitions $37,924