Finding Text
Finding 2023-001—Late Reporting Submission
Repeat Finding: No
Federal Program Title—U.S. Department of Labor
Registered Apprenticeship 17.285
Condition and Context
The Foundation did not submit quarterly reports within the required time frame (four out of four quarterly reports tested).
The first quarterly report covered the period from January 1 through March 31, 2023, and was due on May 15, 2023; the Foundation submitted the report on May 16, 2023. The second quarterly report covered the period from April 1 through June 30, 2023 and was due on August 14, 2023; the Foundation submitted the report on August 15, 2023. The third quarterly report covered the period from July 1 through September 30, 2023, and was due on November 14, 2023; the Foundation submitted the report on November 16, 2023. The fourth quarterly report covered the period from October 1 through December 31, 2023, and was due on February 14, 2024; the Foundation submitted the report on February 15, 2024.
Criteria
The Department of Labor requires the ETA-9130 report to be submitted on a quarterly basis by specific dates.
2 CFR Section 200.303 requires entities receiving federal awards to establish and maintain internal controls deigned to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures in place to ensure the timely and accurate posting of reports.
Questioned Costs
There were no questioned costs with respect to this finding.
Cause
The Foundation did not have effective controls in place to ensure reports were submitted timely. Reports were reviewed prior to submission but were not timely submitted.
Effect
The untimely submission of reports is not compliant with the requirements of the grant award and could impact future funding.
Recommendation
We recommend the Foundation implement controls to ensure required reports are submitted timely.
Views of Responsible Officials
We agree with this finding. See corrective action plan.