Finding Text
Coronavirus State and Local Fiscal Recovery Funds – Assistance Lising No. 21.027
U.S Department of Treasury
Oklahoma State Department of Health
Criteria or Specific Requirement – Reporting (2 CFR 200.329)
Condition – The Organization’s internal controls over compliance were not able to
ensure progress reporting required to be submitted to the pass-through entity was
completed timely.
Cause – The Organization does not have internal controls over compliance in place
to ensure all grant reporting requirements are satisfied timely.
Effect or potential effect – The Organization did not submit the required quarterly
progress reports in a timely manner.
Questioned costs – None
Context – The Organization is required to submit quarterly progress reports to the
pass-through entity in a timely manner.
Identification as a repeat finding, if applicable – No.
Recommendation – The Organization should consider implementing a grant
reporting calendar for all grants with reporting requirements.