Audit 396794

Criteria: The Organization’s agreements carry with them certain periodic reporting requirements that are due either fifteen days following the close of each month, or thirty days following the close of each quarter. Condition: We noted two instances in which certain required reports were submitted late. Known Questioned Costs: None Likely Questioned Costs: None Context: As part of our testing of the quarterly reporting requirements for ALN 93.958, we noted two instances in which a required quarterly report was submitted after the required deadline. Cause: Management oversight. Effect: Untimely filing of reports could result in delays in future funding or funds received being returned to the grantor. Repeat Finding: No Recommendation: We encourage the Organization to continue its efforts to ensure that all contract reports are submitted timely in the future. Views of responsible officials and planned corrective action: Management is creating checklists to ensure all performance and financial reports are properly completed, reviewed, and timely filed.