Finding Text
2022-001 – Reporting – Submission of the Reporting Package and Data Collection Form
Federal Agency: U.S. Department of the Interior; U.S. Fish & Wildlife Service
Federal program title: Endangered Species Conservation Recovery Implementation Funds
Assistance Listing Number: 15.657
Award Period: 09/30/2020 – 09/30/2026
Type of Finding: Compliance and material weakness in internal control over compliance
and
Federal Agency: U.S. Environmental Protection Agency
Federal program title: Gulf Coast Ecosystem Restoration Council Comprehensive Plan
Assistance Listing Number: 66.130
Award Period: 10/01/2021 – 12/31/2024
Type of Finding: Compliance and material weakness in internal control over compliance
Criteria:
In accordance with 2 CFR Section 200.512(a), the audit must be completed and the data collection form and reporting package must be submitted within the earlier of 30 calendar days after receipt of the auditor’s report or nine months after the end of the audit period.
Condition:
The reporting package and data collection form for the year ended December 31, 2022 was not filed into the reporting portal by the deadline.
Questioned Costs:
None noted.
Context:
This was a condition noted per review of the Organization’s compliance with the reporting requirements.
Cause:
The Garden’s Uniform Guidance Audit for the year ended December 31, 2022 was delayed as Garden management was unaware that that their federal expenditures exceeded the audit requirement threshold for the first time.
Effect:
Untimely reporting could affect future funding from government agencies.
Recommendation:
We recommend the Garden adopt policies and procedures, including tracking and monitoring of reporting requirements, to ensure that the audit, reporting package, and data collection form are electronically submitted within the applicable deadline.
Management’s Response
Refer to the Correction Action Plan.