Audit 33294

2022-001 Reporting Identification of the Federal Programs: U.S. Department of Defense, ALN 12.800, Grant Number FA8650-21-2-5028 Criteria: Formally documented internal control procedures ensure submission of the required quarterly SF-425 federal financial reports as required by Regulation Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The Organization's quarterly SF-425 reports for the year ended September 30, 2022 were not submitted on behalf of the Organization. Questioned Costs: None noted. Context: We reviewed one SF-425 federal financial report were selected for testing. It was noted that the selected report was submitted under a different organization's name. Additionally, SF-425 reports for the remaining three quarters were not submitted. Effect: The lack of a formal process to ensure the timely submission of the SF-425 federal financial reports could delay the Organization's ability to draw federal funds. Cause: The organization assisting with the SF-425 submitted the report under its own name, rather than that of the Organization for the first quarter of fiscal year 2022. The remaining reports for the next three quarters were not submitted. Recommendation: The Organization should develop formally documented internal control procedures to create a process to ensure that the SF-425 federal financial reports are submitted accurately. View of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan as prepared by management.

2022-001 Reporting Identification of the Federal Programs: U.S. Department of Defense, ALN 12.800, Grant Number FA8650-21-2-5028 Criteria: Formally documented internal control procedures ensure submission of the required quarterly SF-425 federal financial reports as required by Regulation Title 2 U.S. Code of Federal Regulations (CFR) Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards (Uniform Guidance). Condition: The Organization's quarterly SF-425 reports for the year ended September 30, 2022 were not submitted on behalf of the Organization. Questioned Costs: None noted. Context: We reviewed one SF-425 federal financial report were selected for testing. It was noted that the selected report was submitted under a different organization's name. Additionally, SF-425 reports for the remaining three quarters were not submitted. Effect: The lack of a formal process to ensure the timely submission of the SF-425 federal financial reports could delay the Organization's ability to draw federal funds. Cause: The organization assisting with the SF-425 submitted the report under its own name, rather than that of the Organization for the first quarter of fiscal year 2022. The remaining reports for the next three quarters were not submitted. Recommendation: The Organization should develop formally documented internal control procedures to create a process to ensure that the SF-425 federal financial reports are submitted accurately. View of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan as prepared by management.