Audit 1347

FINDING 2022-005 – Significant Deficiency – Internal Controls on Reporting CONDITION: During the course of the audit, we noted that Organizational internal controls regarding Reporting Compliance were not fully implemented. CONTEXT: 1.) The organization’s indirect cost proposal for the prior audit period to be filed within 90 days of end of the fiscal year was prepared late. 2.) 2 of 4 SF-425 documents required to be filed within 30 days of the end of the fiscal quarter were filed late. However, the most recent SF-425’s were filed timely indicating compliance going forward. CRITERIA: Proper internal controls dictate that all reporting requirements be identified and timely made to appropriate authorities. CAUSE: The Organization did not identify and timely make all required reporting under the Uniform Guidance. EFFECT: Relevant financial reporting data may not be received by the Government in a timely manner. REPEATED FINDING: Yes, In Part PRIOR YEAR FINDING NUMBER: 2021-006 RECOMMENDATION: We would direct attention to the grant agreement. which specifies reporting requirements under the grant agreement. Policies and procedures should be implemented to ensure submission of reports by their respective due date. AUDITEE RESPONSE: Refer to the Organization’s Corrective Action Plan.

FINDING 2022-005 – Significant Deficiency – Internal Controls on Reporting CONDITION: During the course of the audit, we noted that Organizational internal controls regarding Reporting Compliance were not fully implemented. CONTEXT: 1.) The organization’s indirect cost proposal for the prior audit period to be filed within 90 days of end of the fiscal year was prepared late. 2.) 2 of 4 SF-425 documents required to be filed within 30 days of the end of the fiscal quarter were filed late. However, the most recent SF-425’s were filed timely indicating compliance going forward. CRITERIA: Proper internal controls dictate that all reporting requirements be identified and timely made to appropriate authorities. CAUSE: The Organization did not identify and timely make all required reporting under the Uniform Guidance. EFFECT: Relevant financial reporting data may not be received by the Government in a timely manner. REPEATED FINDING: Yes, In Part PRIOR YEAR FINDING NUMBER: 2021-006 RECOMMENDATION: We would direct attention to the grant agreement. which specifies reporting requirements under the grant agreement. Policies and procedures should be implemented to ensure submission of reports by their respective due date. AUDITEE RESPONSE: Refer to the Organization’s Corrective Action Plan.