Finding Text
Criteria
The Healthy Marriage Promotion and Responsible Fatherhood Grants require submission of financial reporting (SF-425 reports) within specified time frames.
Condition
During the course of our audit, we reviewed six SF-425 reports related to 93.086. Of these, we noted the Agency had submitted two annual SF-425 reports after the required due dates.
Cause
The Agency has not implemented sufficient internal control policies to adhere to the requirements of Uniform Guidance.
Repeat Finding
No.
Effect
Noncompliance may impact future funding from federal and state awarding agencies.
Recommendation
We recommend the Agency establish and maintain effective internal control over Federal Awards in order to ensure timely submission of all federal reports by the required deadlines. Additionally, we recommend management maintain documentation to show timely submission of each required report.