Federal reimbursements are not based upon specific expenditures. Therefore, the amounts reported here represent cash received rather than federal expenditures.
Condition: The annual report (Form SF 425) for the year ended July 31, 2025, required to be submitted by October 29, 2025 was filed late on November 5, 2025. Criteria: Instructions to Form SF-425, Federal Financial Report, require that quarterly and interim reports be submitted no later than 30 days after the reporting period and annual reports no later than 90 days after the reporting period. The reporting period ends July 31. Cause: The Federal Grant Manager was unable to obtain the information required for the report in order to complete the submission by the due date. The reports were filed on November 5, 2025 and have since been accepted by the granting agency. Effect: Required reports were not timely filed. Repeat of Prior Year Finding: Yes Auditor’s Recommendation: We recommend that program directors provide information to the Federal Grant Manager timely to ensure reports are completed and submitted within established due dates. As noted, the July 31, 2025 report has since been filed and accepted by the federal agency. View of Management: Management agrees with the finding. A response can be found in the Corrective Action Plan.