Finding Text
Condition
The required Annual Project and Expenditure (P & E) Report was submitted after its due
date. The report was required for the annual period ended March 31, 2023 and was due on
April 30, 2023.
Criteria
2 CFR 200.328 and 31 CFR section 35.4(c) required financial and performance reporting
information. The information must be collected with the frequency required by the terms and
conditions of the Federal award, but no less frequently than annually nor more frequently
than quarterly except in unusual circumstances, for example where more frequent reporting
is necessary for the effective monitoring of the Federal award or could significantly affect
program outcomes, and preferably in coordination with performance reporting.
Effect
The Municipality did not comply with compliance requirements of the Program. It could
affect the monitories of the Federal Awarding Agency assign the funds and affect the
program outcomes.
Cause
The Municipality failed in submission of the required report on its due date due to the lack
of knowledge of requisites and instructions about the completion of the report.
Questioned Costs
Not determined.
Recommendation
The Municipality should maintain the schedule of due dates of the required reports of each
federal program in order to comply with the required submissions to the federal awarding
agencies.