Finding Text
2022-002 ? Timely Reporting and Internal Controls over Reporting Identification of the Federal Program - 93.918 Grants to Provide Outpatient Early Intervention Services with Respect to HIV Disease Criteria ? Recipients of federal awards much establish and maintain effective internal controls over reporting and submit the Federal Finance Report (FFR) within 5 months after the budget period end date. Condition ? The FFR for the budget period end of August 31, 2022 was due by January 30, 2023 as required by the grant agreement. However, the FFR was submitted February 28, 2023. Cause ? WWH did not sufficiently track reporting deadlines or maintain sufficient internal controls over reporting during turnover of key grant personnel. Effect ? An FFR submitted to the granting agency was 30 days late. Questioned costs ? none Context ? Key grant personnel departed WWH during 2022 and 2023 which caused for tracking of grant reporting deadlines to be insufficiently monitored for a period of time. One FFR was selected for testing, and it was concluded it was not submitted within the reporting requirement. Repeat finding ? No Recommendation ? We recommend WWH implement compensating policies and procedures over internal controls of reporting required by the granting agencies on when there is turnover in key personnel. View of Responsible Officials - Management agrees with the financial statement finding identified in the audit and that the finding was a result of turnover of key grant personnel.