Finding Text
Condition: During our review of compliance over reporting, we found that the monthly reports were not timely
completed. In addition, the reports included amounts inconsistent with the amounts recorded in the accounting system.
Criteria: Recipients of Federal awards must submit performance and financial reports as required by the terms and
conditions of the award. Reports must be accurate, complete, and submitted timely as specified by the awarding agency.
Cause: Internal controls over reporting compliance requirements were not properly designed and were not placed in
operation. Management is responsible for compliance with requirements over reporting and for the design,
implementation, and maintenance of effective internal controls over compliance with the requirements of laws, statutes,
regulations, rules, and provisions of grant agreements applicable to its federal program.
Effect: Failure to submit accurate and timely reports may result in noncompliance with the Uniform Guidance and grant
terms, potentially impacting continued funding or triggering additional oversight by the awarding agency.
Recommendation: We recommend that management strengthen internal controls over the reporting process, including
implementing a reporting calendar, assigning clear responsibilities for report preparation and review, and conducting
training for personnel involved in report preparation.
Management’s Response: See Corrective Action Plan.