Audit 373378

Federal Program Information: Funding Agency: Department of Agriculture Title: Rural Utilities Service Distance Learning & Telemedicine Grants Assistance Listing Number: 10.855 Award year and Number(s): OK 769-B16 Pass-through entity: Not applicable Type of Finding: Significant Deficiency in internal control over compliance (reporting) Criteria or Specific Requirement: In accordance with OK 769-B16 USDA agreement Section 5.7, the Annual Project Performance Activity Report is due “no later than January 31st of the following year in which all or any portion of the Grant is first advanced and continuing in subsequent years until completion of the Project…” Condition: We reviewed the submission dates for the OK 769-B16 and the OK 769-C16 grant reports. Out of the two grants, we noted the OK 769-B16 Annual Project Performance Report was filed later than the January 31st deadline. Questioned Costs: None. Context: On March 20, 2025, the Organization submitted the Annual Project Performance Report to the United States Department of Agriculture, which was due on January 31, 2025. Effect: The Organization was not in compliance with the reporting requirements of the noted program. Cause: The Organization does not have an internal control system designed to ensure all reports are submitted by the required date. Recommendation: We recommend that the Organization establish a process when obtaining a new grant to identify and track reporting requirements to ensure reports are submitted in a timely manner. Department’s Response: See accompanying Corrective Action Plan.