Finding Text
Finding Number: 2024-001
Federal Program: YouthBuild Grants
Federal Award Identification Number and Year: YB-38198-22-60-A-39, 2024
Assistance Listing Number (ALN): 17.274
Federal Awarding Agency: U.S. Department of Labor
Compliance Requirement: Reporting – Quarterly Financial Reports
Pass-through Entity: N/A
Repeat Finding: No
Significant Deficiency and Noncompliance – Timely Submission of Quarterly Financial Reports
Criteria: 2 C.F.R. § 200.328 Financial Reporting states, in part, the Federal agency or pass-through entity
must collect financial reports no less than annually. The Federal agency or pass-through entity may not
collect financial reports more frequently than quarterly unless a specific condition has been implemented in
accordance with § 200.208. To the extent practicable, the Federal agency or pass-through entity should
collect financial reports in coordination with performance reports. The recipient must submit financial
reports as required by the Federal award. In the YouthBuild Grant Condition of Award, U.S. Department of
Labor, Section 12 Administrative Requirements, Part L, Reports, Section A, Quarterly Financial Reports,
all ETA grant award recipients are required to report financial data on the ETA-9130 Financial Report.
ETA-9130 reports are due no later than 45 calendar days after the end of each specified reporting quarter.
Condition: The School did not submit the quarter ending December 31, 2023 ETA-9130 Quarterly
Financial Report until February 20, 2024, six days after the deadline of February 14, 2024.
Questioned Costs: None.
Identification of How Questioned Costs Were Computed: N/A
Context: Auditor reviewed the ETA-9130 Quarterly Financial Report for period ending December 31,
2023 via submission through the U.S. Department of Labor’s Payment Management System, and noted the
School did not submit the report until February 20, 2024, which was six days after the deadline of February
14, 2024. Cause and Effect: The School did not have procedures in place to review and submit the ETA-9130
Quarterly Financial Report timely. As a result, the School filed the Quarter Ending December 31, 2023
ETA-9130 Quarterly Financial Report after the required due date.
Recommendation: We recommend that the School implement a process to ensure that future Quarterly
Financial Reports are filed by the required due date.
Views of Responsible Officials and Corrective Action Plan: See Corrective Action Plan.