Finding Text
Finding: Item 2024-002 – Performance Reporting Significant Deficiency Federal Program – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number – 21.027 Pass-through Grantor's Numbers – CMF 2021125, 2159FR0292, 2159FR0310, 2159FR0317, 2159FR0334, 2159FR0318 Federal Award Year – December 31, 2024 Federal Agency – U.S. Department of Treasury Pass-Through Entity – Tulsa County/City of Tulsa Criteria: Tulsa County required both quarterly and annual performance reports to be submitted per the sub-recipient agreement for this federal grant. The City of Tulsa required annual and monthly performance reports to be submitted per the sub-recipient agreements for this federal grant. Condition/context: The Foundation had one affiliated entity who received federal funding through Tulsa County, however there were no formally established internal controls surrounding the accuracy of and timely submission for the required annual and quarterly reports. The Foundation has two affiliated entities who received federal funding through sub-recipient agreements with the City of Tulsa. One entity submitted their monthly report after the due date per the sub-recipient agreement, and the other entity failed to file three monthly reports and their annual report per the sub-recipient agreement requirements. Cause: The Foundation's affiliates lacked formal review processes over performance reporting requirements to the pass-through agencies. Effect: Lack of internal control policies could result in instances of noncompliance with federal standards. This could result in additional oversight of the awarding entities, or future lack of funding. Questioned cost: Not applicable. Repeat finding: This is a repeat finding for lack of formally established internal controls surrounding the accuracy of and timely submission of the required annual quarterly reports (2023-004). This is not a repeat finding for lack of report submission or failure to submit timely. Recommendation: The Foundation's affiliates should appoint an individual to oversee all reporting requirements relating to federal awards received and establish a proper review process to ensure performance reports are accurate and filed timely. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.