Finding Text
Finding 2022-003: Material Weakness - Late Filing of Federal Financial Reports (FFRs) and Single Audit Submission to the Federal Audit Clearinghouse
Agency: Department of Health and Human Services
ALN: 93.185 Immunization Research, Demonstration, Public Information and Education Training, and Clinical Skills Improvement
Condition and Context: The Organization submitted certain Federal Financial Reports late. In addition, the single audit submission to the Federal Audit Clearinghouse was filed late.
Criteria: The Organization is required to adhere to reporting deadlines. The Federal Financial Reports are due no later than 90 days after the end of the calendar quarter in which the budget period ended. The single audit submission to the Federal Audit Clearinghouse is due the earlier of nine months after year-end or 30 days after the audit report is finalized.
Cause: Due to the transition of the Organization’s accounting team, chief operating officers, and grant managers, the Federal Financial Reports and single audit submission to the Federal Audit Clearinghouse were not filed on time.
Effect: This resulted in Federal Financial Reports and the single audit submission to the Federal Audit Clearinghouse being filed late.
Questioned Costs: None noted.
Recommendation: Appropriate written policies and procedures should be established to ensure timely filing of reports and address the transition of personnel.
Management Response: We agree with the finding and have established new written policies and procedures to ensure all required reports are filed timely, including the single audit submission are completed on time.