Finding 1074394 (2023-002)

Finding: Item 2023-002 – Reporting: Delinquent Reports Federal Program – National Institute of Food and Agriculture/USDA Double Up Oklahoma Assistance Listing Number – 10.331 Criteria: The grant agreements for Double Up Oklahoma require the Project Financial Report to be filed by February 1 each year. Condition/context: The Project Financial Report was filed after the February 1, 2024, due date. Cause: The federal grant transferred to the Organization from another nonprofit entity during the year and there was not an internal control to verify if reporting on the stub period was required. Effect: Noncompliance with grants could result in the loss of grant funds or additional federal oversight. Questioned cost: Not applicable. Recommendation: We recommend the Organization establish an internal control to identify required reporting for new grants during transition periods. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.