Finding Text
2024-001 – Unaccompanied Children Program – ALN No. 93.676- Reporting – Internal Control (Significant Deficiency)
Grant No. 90ZU0620
Passed through from Board of Childcare United Methodist Church
Grant Period: January 1, 2024-December 31, 2026
Criteria: 2 CFR 200.303(a) requires non-Federal entities to establish and maintain effective internal controls over compliance with Federal statutes, regulations, and terms and conditions of Federal awards. Quarterly Federal Financial Reporting (FFR) report is required to be submitted by the 15th of the following month.
Condition: There is no documentation of the submission date for the quarterly FFR due January 15, 2024. The quarterly FFR due April 15, 2024 was filed on April 26, 2024.
Questions Costs: None noted
Effect: Failure to file reports timely could result in noncompliance with regulations and withdrawal of funding.
Cause: The late filings were a result of turnover within the accounting department.
Recommendation: We recommend implementing controls to ensure all reports are filed timely and properly documented.