Finding 1098661 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
$1
Year
2024
Accepted
2025-02-06
Audit: 341456
Auditor: Moss Adams LLP

AI Summary

  • Issue: Two out of four quarterly financial reports were submitted late, violating grant agreement timelines.
  • Impacted Requirement: Reports must be submitted within 30 days after the end of each reporting period as per the grant agreement.
  • Recommended Follow-up: Establish an internal tracking system to ensure timely submission of all required reports.

Finding Text

ALN 81.U02 – Regional Technical Forum Support 2020-2024 – Grant #83607 – Grant Year 2024 Criteria or specific requirement: In accordance with the grant agreement, interim cost reports on SF-425, Financial Status Report (Short Form), shall be submitted quarterly, within 30 days after the end of the reporting period. Condition: Two of four quarterly reports were not submitted within 30 days after the end of the reporting period. Context: Of the four quarterly reports tested, two of the four quarterly reports filed during fiscal year 2024 were not filed timely. Effect: There were delays in required reporting to the Federal agency. Cause: There is currently no system in place to track monthly reporting deadlines and submissions. Repeat finding: No. Recommendation: We recommend the Council work to establish an internal tracking system to track reporting deadlines and the submission of required reports in accordance with the grant agreement. Views of responsible officials: Management agrees with the finding and auditor recommendation.

Categories

Questioned Costs Reporting

Other Findings in this Audit

  • 522219 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
81.U02 Regional Technical Forum Support 2020-2024 $426,732
81.U01 Independent Scientific Advisory Board $243,085
81.U01 Independent Scientific Review Panel $165,951