Finding 1102310 (2024-001)

Significant Deficiency in Internal Control and Instance of Noncompliance Assistance Listing Number 21.019 – Coronavirus Relief Fund U.S. Department of Treasury Criteria The federal program requirements required the grant recipient to submit to the grantor a one-time financial report and quarterly performance measure reports within 30 days after each quarter to the end of the reporting period. Condition For the one-time financial report selected for testing, the report was never filed with the grantor agency. For one of three quarterly performance measure reports selected for testing, the report was never filed with the grantor agency. Cause Internal processes of the Organization did not require staff to retain a schedule of grant reports submitted and those remaining to be submitted. Turnover within the Organization resulted in staff being unaware of the reporting requirement. Effect The Organization did not comply with the reporting requirements of the grant award. Recommendation Management should investigate opportunities to develop a comprehensive schedule of grant financial reporting requirements. Management should delegate responsibilities for completing these reports to appropriate personnel and monitor the completeness of the assignments.