Finding Text
Federal Agency: Department of Health and Human Services
Federal Program: 93.568 Low-Income Home Energy Assistance
Identification Number: FIA/OHEP/22-001
Requirement: Reporting
Type of Finding: Significant deficiency in internal control over major program
Criteria: Financial reports should be submitted to the awarding agency by the 15th of the subsequent month.
Condition: Financial reports filed for reporting periods within the year ended June 30, 2022 were not submitted timely.
Cause: Review and approval of grant reporting did not take place at the level needed to support accurate federal reporting. Also, the Low-Income Home Energy Assistance program experienced a high volume of employee turnover.
Effect: Failure to comply with reporting requirements can result in deferral or restrictions of future funding decisions by the funding agency.
Context: Of the four financial reports tested, three reports were submitted between 41 and 84 business days late.
Recommendation: Low-Income Home Energy Assistance program management and the finance department should maintain a schedule of required reporting with corresponding due dates. A designated employee should be assigned to monitor the report submissions with the goal that reports should be submitted timely, in compliance with the grant agreements.
Views of Responsible Official(s) and Planned Corrective Actions: See corrective action plan.