Finding Text
Compliance requirement: Reporting
Criteria: According to 2 CFR 1484.70(d), the compliance requirements for programs to help develop foreign markets for agricultural commodities, cooperators are required to submit regular financial and performance reports in accordance with their agreement. For non-local travel, cooperators are required to submit trip reports within 45 calendar days after the completion of travel.
Condition: During our testing of reporting compliance, out of a sample of 20 reports, one trip report was submitted after the required 45 days upon return from the trip. When we reviewed the total population of 201 reports, we noted that a total of 6 trip reports were not submitted within the required 45 days.
Cause: The auditee is aware of the compliance requirement but due to an administrative oversight, some trip reports were submitted late.
Effect: The auditee was not in compliance with reporting requirements outlined in the compliance requirement 2 CFR 1484.70(d), resulting in untimely federal award data reporting.
Repeat finding: This is not a repeat finding.
Recommendation: We recommend that the Organization update their policies and procedures surrounding the submission of reports, and specifically trip reports, to ensure the appropriate individual(s) know their roles in relation to timely trip reporting and are aware of strict reporting deadlines.