Eastern Shawnee Tribe of OklahomaTribal Government

2022-001 ? Reporting ? Grants Financial Reports Federal program information: Funding agency: U.S. Department of Health and Human Services Title: CCDF Cluster Assistance listing number: 93.575, 93.596 Award number: 21QOOKCCDF, 22QOOKCCDF Award period: October 1, 2021 - September 30,2022 Criteria: The ACF-696T, Child Care and Development Fund Financial Report for Tribes (OMB No. 0970-0510) is due annually from tribes except for tribes operating their CCDF program under a Pub L. No. 102-477 project. This report is due 90 days after year-end. Condition: The Department was filing quarterly reports that were not being accepted by the agency due to a change in the requirement from quarterly to annual. The Department was aware of the ACF-696T report due date, but due to changes in the reporting requirements the Department inadvertently filed the report after the due date. Questioned Costs: None. Context: The reports for the period of October 1, 2021, through September 30, 2022, were filed on January 27, 2023. Cause and Effect: Internal control procedures were in place, but due to changes in reporting requirements inadvertently didn?t file the AC-696T timely. As a result, the Department did not submit the annual report by the required due date. Auditor?s Recommendation: Internal control procedures and reporting schedules should be updated as changes to the reporting requirements are identified. The reporting schedule should then be reviewed periodically to ensure that reports are prepared and submitted by the required due dates. Management?s Response: Management agrees with the finding. Internal reporting schedule for all awards has been updated. The schedule will be reviewed by both the CFO and the Grant Accounting Manager monthly to ensure accuracy and compliance.