La Rabida Children's Hospital

Finding 2025-001—Reporting Federal Program: Substance Abuse and Mental Health Services Projects of Regional and National Significance ALN: 93.243 Federal Awarding Agency: U.S. Department of Health and Human Services Federal Award Identification Number: 5H79SM084857-04 Criteria: Uniform Guidance and the applicable grant agreement require non-Federal entities to submit required financial reports, including the Federal Financial Report (FFR), in accordance with the frequency and due dates specified in the award terms. Per the grant agreement, financial reports are required to be submitted no later than 90 days after the end of each budget period. Condition: For the budget period ended September 30, 2025, the FFR was required to be submitted by December 28, 2025; however, the Hospital did not submit the FFR until January 7, 2026, which was after the required due date. Cause: The Hospital did not finalize the FFR until after the report due date and subsequently experienced technical issues related to access within the federal reporting portal, which delayed submission of the final, signed report. Effect or Potential Effect: Failure to timely submit required financial reports may result in delayed reimbursement, increased federal oversight, or other enforcement actions by the federal awarding agency. Questioned Costs: None Recommendation: The Hospital should enhance controls over federal reporting deadlines to ensure required reports are prepared, reviewed and submitted timely in accordance with grant requirements. Views of Responsible Officials and Planned Corrective Action: Management acknowledged the late submission of the FFR and indicated that corrective actions will be implemented to ensure reports are prepared in advance of due dates and to address system access issues timely to ensure future reports are submitted in accordance with federal requirements. Repeat Finding: No

2022-001 Timely Submission of Data Collection Form and Single Audit Reporting to the Federal Audit Clearinghouse Applicable to all assistance listing numbers and Federal Agencies (and pass-through entities) included on the accompanying schedule of expenditures of Federal awards for the year ended June 30, 2022. Criteria: Under the Uniform Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form and single audit reporting package must be submitted to the Federal Audit Clearinghouse (FAC) within the earlier of 30 calendar days after receipt of the auditor?s report, or nine months after the end of the audit period. This deadline would have been March 31, 2022 for the Hospital?s reporting for the year ended June 30, 2022. Condition: The Hospital?s fiscal year 2022 Single Audit package was not submitted to the FAC by the deadline of March 31, 2023.