Finding Text
Finding 2022-006 Late Reporting and Noncompliance with Reporting Requirements
Federal Agency: U.S. Department of Housing and Urban Development and U.S. Department of the Interior
Federal Program: Indian Housing Block Grant (IHBG) and Aid to Tribal Governments (ATG), respectively
ALN: 14.867 (IHBG) and 15.020 (ATG), respectively
Award Numbers: 55IT0212790 and 21AH0212790 (IHBG) and A19AV00203 (ATG), respectively
Award Year: 2021 and 2022 (IHBG) and 2019 (ATG), respectively
Type of Finding: Material weakness in internal control over compliance and material noncompliance
Criteria: Program requirements state that Federal Financial Reports be submitted within 30 days after the end of each quarter. Program requirements of the IHBG also state that Annual Performance Reports be submitted within 90 days of the end the recipients program year.
Condition and context: The Village did not adhere to the quarterly or annual reporting requirements for these programs. During the course of the audit, the Village was not able to provide us with documentation that these reports were submitted by their respective deadlines.
Cause: Lack of internal controls over grant and program reporting.
Effect: Failure to follow compliance requirements could result in loss of Federal funding.
Questioned Costs: None noted.
Repeat finding: This is a repeat of Finding 2021-005, and since it is a repeat finding we believe this to be a systemic issue.
Recommendation: We recommend the Village adhere to quarterly and annual reporting requirements specified in the grant agreement.
Management’s Response: Management concurs with the finding. See Corrective Action Plan.