Audit 408281

Economic Development Initiative, Community Project Funding, and Miscellaneous Grants Assistance Listing Number 14.251 U.S. Department of Health and Human Services Other Noncompliance Criteria or Specific Requirement: Reporting Reporting (2 CFR § 200.328; Program-specific reporting requirements; grant agreement terms and conditions). Condition: Semi-annual reports were not submitted in a timely manner in accordance with grant reporting requirements. Cause:. The untimely submission was the result of an administrative oversight in the tracking of reporting deadlines. Effect or potential effect: Failure to submit required reports in a timely manner may result in noncompliance with grant requirements and could impact the Organization’s ability to receive future funding or result in increased oversight from the grantor agency. Questioned cost: None Context: All semi-annual reports for the year ended December 31, 2025 were tested. One of the two reports tested was submitted after the required due date, 6 days late. Identification as a repeat finding: Not a repeat finding Recommendation: It is recommended that management reinforce existing processes by enhancing the tracking of reporting deadlines, such as maintaining an updated reporting calendar and assigning responsibility for periodic monitoring, to help ensure timely submission of required reports. Views of responsible officials: DKP agrees with this finding.