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Finding No. 2022-001 ? Other Finding ? Timely Submission of Annual SF-425 Report U.S. Department of Health and Human Services; Strengthening the Nation?s Public Health System through National Voluntary Accreditation Program ? ALN 93.097; Grant No. 5 NU90OT000229-04-00; Grant Period: Year Ended June 30, 2022 Criteria: Under the Uniform Guidance and terms of the federal award agreement, PHAB is required to submit the annual Form SF-425, Federal Financial Report, at the end of each fiscal year within 90 calendar days after the reporting period. Condition: PHAB initially began the submission of the annual report within the reporting deadline; however, due to system malfunction, the report was not completed. The submission of the report was delayed by one-and-a-half months. Questioned Costs: None. Context: PHAB is required to submit the annual Form SF-425 report at the end of each fiscal year within 90 calendar days after the reporting period. For the year ended June 30, 2022, the annual Form SF-425 report was due before September 30, 2022. Management submitted the report with a delayed filing on November 15, 2022, without a requested extension from the federal agency. Effect: The annual Form SF-425 report was filed late after the 90-day reporting deadline, and was not in compliance with the Uniform Guidance and the federal award requirements. Cause: Identification as a Repeat Finding: Recommendation: Views of Responsible Officials and Planned Corrective Action: PHAB did not follow up with its monitoring and reporting process timely after the initial attempt of annual report submission, and did not enforce its monitoring process effectively for oversight of reporting deadlines for the federal award. No. We recommend that PHAB review its monitoring and reporting process for the annual reporting of Form SF-425 reports, and ensure reports are filed timely within the reporting deadlines, as established by the Uniform Guidance and the federal agency. If an extension is necessary for any instances of reporting, a request for extension should be filed with the federal agency, along with a justified explanation for the additional time needed. Otherwise, all annual reports should be filed timely within 90 calendar days from the last day of the reporting period and fiscal year end. See Corrective Action Plan.