Finding Text
2024 – 005 Failure to submit Federal Financial Report - Block Grants for Prevention and Treatment
of Substance Abuse – ALN 93.959 (Noncompliance)
Condition: JACOA failed to submit SF-425, Federal Financial Report, a standard form used to report
on the detail expenditures, obligations, and any remaining balances related to the federal grant.
Criteria: Uniform Guidance under federal program ALN 93.959 requires the Organization to submit
quarterly financial reports.
Cause: JACOA was unaware of this submission.
Effect: This could cause JACOA to have delayed or withheld funding.
Recommendation: We recommend for JACOA to comply with the Compliance Supplement of their
major program.
Response: Federal Financial Reports for our major program will be submitted accurately and timely.
27