Finding Text
Item:
2024-001
Assistance Listing Number:
17.289
Program:
Community Project Funding/ Congressionally Directed Spending
Federal Agency:
U.S. Department of Labor
Pass-Through Agencies:
N/A
Contract Number:
24A60CP000265-01-00
Award Year:
April 1, 2024 – December 31, 2024
Compliance Requirement:
Reporting
Criteria:
Per the grant agreement, award recipients are required to submit quarterly and final narrative reports on grant activities funded under this award. All reports are due by the 15th day of the second month after each calendar-year quarter.
Condition:
A required report was not submitted to the granting agency timely.
Questioned Costs:
Unknown
Context:
In a population of two quarterly reports submitted during the period, we tested both reports. We noted one quarterly report was submitted 1 business day after the required due date. This is deemed to be a significant deficiency in internal control over compliance.
Effect:
The system of internal controls was not properly implemented to ensure timely report submission.
Cause:
The individual responsible for the filing of the report did not complete the task of filing on the due date. The matter was resolved on the next business day.
Identification as a Repeat Finding:
Not a repeat finding.
Recommendation:
The Association should enhance its processes and controls to ensure that required reports are submitted to granting agencies by the required due dates.
Views of Responsible Officials:
Management of the Association concurs with the finding. See Corrective Action Plan.