Finding Text
Untimely Report Submission. Finding Type. Immaterial Noncompliance/Significant Deficiency in Internal Control over Compliance (Reporting). Program. Coronavirus State and Local Fiscal Recovery Funds; U.S. Department of Treasury; Assistance Listing Number 21.027; Award Number SLFRP0127. Criteria. The Academic Catch-Up program Memorandum of Understanding between Michigan Community College Association (MCCA) and Bay de Noc Community College outlines the submission of required reporting to MCCA on a quarterly basis by certain dates. Condition. The Academic Catch-Up program quarterly reports were not submitted timely by required deadlines. Cause. The College does not have a process to track when reports are due. Effect. As a result of this condition, two of the four quarterly reports submitted in fiscal year 2024 were after the required deadline. Questioned Costs. No costs were required to be questioned as a result of this finding insomuch as our testing did not reveal any unallowed costs. Recommendation. We recommend that the College develop procedures to track when reports are due and have an independent second individual perform a review to ensure accurate and timely submissions. View of Responsible Officials. Management agrees with this finding and has prepared a Corrective Action Plan.