Finding 1130237 (2023-001)

Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of the Treasury Federal Program: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Award Number: SLFRP2492/SLFRP4836 Award Year: 2021 Type of Finding: Material weakness in internal control over compliance and material noncompliance. Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The Organization did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements Effect: The Organization was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: This is a repeat finding of finding 2022-001 and considered a systemic issue. Recommendation: We recommend that management comply with Uniform Guidance reporting requirement. Management Response: Management agrees with the finding, see Corrective Action Plan.