Finding Text
Criteria: The Uniform Guidance and The US Department of Housing and Urban Development require the entity to submit certain reports. Per Uniform Guidance, the federal agency or the pass-through entity may have developed its own forms for financial reporting. These forms may be in addition to or in lieu of the standard federal financial reports and may include electronic submissions. The US Department of Housing and Urban Development requires a written request to closeout assistance listing number 14.251 the Economic Development Initiative, Community Project Funding, and Miscellaneous Grant (CFR part 200, subpart D). A financial report is provided giving the amount and types of project costs charged to the grant (that meet the allowability and allocability requirements of 2 CFR part 200, subpart E); a certification of the costs; and the amounts and sources of other project funds. The financial report provided had duplicate invoices and purchase orders.
Condition: Based on 3 reports selected for testing, 1 had duplicate data.
Cause: The federal financial reports submitted to the grantor did not have adequate administrative review prior to submission.
Effect: The Organization was not in compliance with reporting requirements.
Recommendation: We recommend that the Organization enhance its policies and procedures over reporting.
Completion Date: May 28, 2025