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2 CFR 200 › § 200.328

Findings Citing § 200.328

Financial reporting.

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About this section
Section 200.328 outlines the requirements for financial reporting by recipients of federal awards, mandating that only OMB-approved data elements be used and that reports be submitted at least annually, with specific deadlines based on the reporting frequency. This affects federal agencies and pass-through entities, as well as recipients and subrecipients, by establishing clear timelines for report submissions and allowing for extensions under certain conditions.
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FY End: 2016-12-31
Kwethluk Ira Council
Compliance Requirement: L
I NOTED THAT ALL OF THE REQUIRED FINANCIAL QUARTERLY AND NARRATIVE REPORTS WERE NOT FILED OR RETAINED BY THE BIA 638 GRANTS. PER 2 CFR, SECTION 200.328 AND 200.329, THE COUNCIL MUST COMPLY WITH ANY FINANCIAL AND PROGRAMATIC REPORTING REQUIREMENTS, NO QUESTIONED COSTS, MANAGEMENT DID NOT HAVE CONTROLS IN PLACE TO ENSURE THAT ALL GRANT REPORTS WERE FILED TIMELY. I WAS NOT ABLE TO REVIEW THE 4 QUARTERLY FINANCIAL OR NARRATIVE REPORTS FOR THESE THREE GRANTS, THE COUNCIL IS DELINQUENT IN THE REPORT...

I NOTED THAT ALL OF THE REQUIRED FINANCIAL QUARTERLY AND NARRATIVE REPORTS WERE NOT FILED OR RETAINED BY THE BIA 638 GRANTS. PER 2 CFR, SECTION 200.328 AND 200.329, THE COUNCIL MUST COMPLY WITH ANY FINANCIAL AND PROGRAMATIC REPORTING REQUIREMENTS, NO QUESTIONED COSTS, MANAGEMENT DID NOT HAVE CONTROLS IN PLACE TO ENSURE THAT ALL GRANT REPORTS WERE FILED TIMELY. I WAS NOT ABLE TO REVIEW THE 4 QUARTERLY FINANCIAL OR NARRATIVE REPORTS FOR THESE THREE GRANTS, THE COUNCIL IS DELINQUENT IN THE REPORTING FOR THESE GRANTS.

FY End: 2016-12-31
Kwethluk Ira Council
Compliance Requirement: L
THE COUNCIL DID NOT SUBMIT THE REPORTING PACKAGE TIMELY IN ACCORDANCE WITH THE UNIFORM GUIDANCE REQUIREMENT OF SUBMITTING THE REPORTING PACKAGE WITHIN 9 MONTHS OF YEAR END. IN ADDITION, IT WAS NOTED THAT THE APR WAS FILED LATE. PER 2 CFR SECTION 200.328 AND 329, THE COUNCIL MUST COMPLY WITH ANY FINANCIAL AND PROGRAMATIC REPORTING REQUIREMENTS. PER SECTION 200.501, THE COUNCIL MUST HAVE AN AUDIT PERFORMED WITHIN 9 MONTHS OF YEAR END. QUESTIONED COSTS NOT DETERMINED, MANAGEMENT DID NOT ENSURE T...

THE COUNCIL DID NOT SUBMIT THE REPORTING PACKAGE TIMELY IN ACCORDANCE WITH THE UNIFORM GUIDANCE REQUIREMENT OF SUBMITTING THE REPORTING PACKAGE WITHIN 9 MONTHS OF YEAR END. IN ADDITION, IT WAS NOTED THAT THE APR WAS FILED LATE. PER 2 CFR SECTION 200.328 AND 329, THE COUNCIL MUST COMPLY WITH ANY FINANCIAL AND PROGRAMATIC REPORTING REQUIREMENTS. PER SECTION 200.501, THE COUNCIL MUST HAVE AN AUDIT PERFORMED WITHIN 9 MONTHS OF YEAR END. QUESTIONED COSTS NOT DETERMINED, MANAGEMENT DID NOT ENSURE THAT THAT THE AUIDT AND ALL REPORTS WERE FILED/SUBMITTED TIMELY

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