Finding 1142285 (2024-003)

AL number: 16.540 AL title: Juvenile Justice and Delinquency Prevention Federal award identification number and year: BSCC 892-22 7/1/2023 - 6/30/2024 Name of federal agency: U.S. Department of Justice Name of pass-through entity: Office of Youth and Community Restoration Repeat finding: No Criteria: According to the OMB Compliance Supplement and 2 CFR § 200.328, nonfederal entities must submit performance and financial reports as required by the terms and conditions of the federal award. These reports must be accurate, complete, and submitted timely, typically on a quarterly or annual basis as specified by the awarding agency. Condition: During our testing, we noted that the Organization submitted a quarterly report beyond the due date established in the award agreement. In addition, the Organization was unable to provide evidence that one quarterly report was submitted. Cause: The Organization lacks a formal internal control to track federal reporting deadlines and ensure timely submission. Effect or potential effect: Late submission of required federal reports may result in noncompliance with award conditions and could impact the Organization’s eligibility for future funding or trigger increased monitoring by the awarding agency. Recommendation: We recommend that the Organization implement a centralized compliance calendar to track all federal reporting deadlines and assign responsibility for preparation and timely submission. Management should also implement a review process to ensure that all reports are accurate and submitted in accordance with federal requirements.