Finding Text
Procurement
Federal agency: Department of Health and Human Services
Federal program title: Family Violence Prevention and Services/State Domestic Violence Coalition
Assistance Listing Number: 93.591
Award year: 2022
Award Number: 2201ASSDVC
Type of Finding: Material Weakness in Internal Control over Compliance and Material Noncompliance
Criteria or specific requirement: 2 CFR Part 200 Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance) requires compliance with reporting provisions. The Alliance should have sufficient policies and procedures in place to ensure compliance with reporting provisions.
Condition: The Alliance did not submit on of the 4 required annual reports due during the year under audit.
Questioned costs: None.
Context: Under the terms and conditions of each grant award, a federal financial report is due annually no later than December 30th for each open project.
Cause: The Alliance’s current internal controls were not sufficient to ensure completeness of the reporting population for the year.
Effect: A failure to submit the federal financial report results in noncompliance with the requirements of Uniform Guidance.
Repeat Finding: No
Recommendation: We recommend the Alliance develop a additional policies and procedures that ensure all reporting requirements are met on an annual basis. If the Alliance lacks sufficient internal resources, they should consult with an external resource to draft the procurement policy.
Views of Responsible Officials: Management partially agrees. There have been instances when a report will appear for the first time on the PMS website for a period that has already closed, and it shows as delinquent. PMS is checked at least monthly for reports due soon. All of the finance team will add reminders to their calendar, so this is not repeated