Finding Text
2024-002 - Late Submission of Reports
Finding Type. Immaterial Noncompliance; Significant Deficiency over Compliance (Reporting).
Program. VA Supportive Services for Veteran Families Program; Department of Veterans Affairs, Assistance Listing Number 64.033; All Award Numbers.
Criteria. Per 2 CFR Part 200.328 (c), the recipient or subrecipient must submit financial reports as required by the federal award. Timely submission of these reports is essential for compliance with the terms and conditions of the federal award.
Condition. The Agency failed to submit the required report for the federal grant within the stipulated deadlines as outlined in the grant agreement and Uniform Guidance. During reporting testing, it was noted that the Final FFR report was not submitted into the Payment Management Services (PMS) prior to the required due date.
Cause. The delay in reporting was due to inadequate internal controls over the grant management process, including insufficient staffing and lack of proper training for personnel responsible for preparing and submitting the reports. Processes in place were not sufficient to prevent the report from being submitted late.
Effect. Late submission of reports results in noncompliance with federal regulations, potentially leading to administrative actions such as withholding of future grant funds, increased monitoring, or other penalties as deemed appropriate by the Federal awarding agency. The Agency did not comply with contractual reporting requirements.
Questioned Costs. No costs are required to be questioned as a result of this finding, inasmuch as no unallowable expenditures were noted.
Recommendation. We recommend the Agency implement procedures to ensure timely submission of all required reports.
View of Responsible Official. Management agrees with this finding and has prepared a Corrective Action Plan.