Finding 1103311 (2024-002)

Finding 2024-002: Reporting (Significant Deficiency) Information on the Federal Program: 45.301 - Institute of Museum and Library Services Criteria or Specific Requirement: As noted in 2 CFR §200.328 Monitoring and reporting program performance (b)(1), “The non-Federal entity must submit performance reports at the interval required by the Federal awarding agency”. Condition: During the audit, we noted that the program reports selected for testing were not submitted within the timeframe stipulated in the award agreement. Cause: Management did not have effective internal controls in place to ensure that program reports would be submitted timely and in line with requirements in the award agreement. Effect or Potential Effect: Without established controls over reporting, there is a reasonable possibility that the Museum would not detect noncompliance in the normal course of performing duties and correct them in a timely manner. Questioned Costs: None noted. Context: 3 of the 3 program reports selected for testing were not submitted by the due date stipulated in the award agreement. Identification as a Repeat Finding, if Applicable: Not a repeat finding. Recommendation: We recommend that management of the Museum ensure that all programmatic reporting requirements are clearly communicated to program staff and managers. Controls should be implemented to ensure that reports are prepared and submitted within a timely manner to the Federal agency.