Finding Text
Assistance Listing Number 93.550 – Transitional Living for Homeless Youth
U.S. Department of Health and Human Services
Criteria
Federal program requirements require the grant recipient to submit semi-annual and annual performance and financial reports to the grantor within 30 and 90 days of the end of the reporting period.
Condition
For the one semi-annual financial report selected for testing, the report was never filed with the grantor agency.
Cause
A comprehensive schedule of grant reporting requirements is not retained by the Organization. The Organization does not have a mechanism to allow senior management to review grant reports submitted and those remaining to be submitted.
Effect
The Organization did not comply with the semi-annual reporting requirement of the grant award.
Recommendation
Management should investigate opportunities to develop a comprehensive schedule of grant financial reporting requirements. Management should delegate responsibilities for completing these reports to appropriate personnel and monitor the completeness of the assignments.