Finding Text
Finding 2024-002 Untimely Filing of Performance Report (Significant Deficiency)
Federal Programs: ALN 15.875
Criteria or Specific Requirement: In accordance with Title 2 CFR 200 Section 200.329 “Monitoring
and reporting program performance” recipients of Federal funds to submit a final performance report
to a pass-through entity no later than 90 calendar days after the conclusion of the period of
performance.
Condition: The final performance report for the reporting period ended July 21, 2024 has not yet
been submitted in accordance with the grant agreement.
Cause: The grant closed prior to the end of the original reporting period and the Foundation was
unaware the final report was required to be filed.Effect or Potential Effect: Failure to submit reports timely results in noncompliance with Federal and
grant grant provisions and may result in delay of funding.
Questioned Costs: None. The late report is programmatic and did not have financial implications.
Context: One of three program reports sampled was not submitted. The late submission resulted
from human error and oversight. We consider our sample to be representative of the population.
Identification as a Repeat Finding: N/A
Recommendation: We recommend that the Foundation strengthen its internal controls over
performance reporting to ensure compliance with the Federal regulations.