Finding Text
Finding No. 2024-002 - Reporting - Significant Deficiency Name of Federal Agency: U.S. Department of Treasury Federal Program Name: COVID-19: Coronavirus State and Local Fiscal Recovery Funds Assistance Listing Number: 21.027 Federal Award Identification Number and Year: Not available Name of Pass-through Entity (if applicable): Nassau County Criteria In accordance with §200.300, nonfederal entities are responsible for complying with all requirements of the Federal award. The Memorandum of Understanding between Nassau County and the Organization requires management to submit quarterly financial and performance reports. Condition During our testing, we noted that the Organization did not provide the one of the required quarterly reports to the Nassau County. Cause The Organization did not have adequate policies, procedures, and controls in place to ensure compliance with the requirements regarding reporting. Effect or Potential Effect Failure to comply with the reporting requirements of the Uniform Guidance could result in noncompliance with laws and regulations. Questioned Costs None Context For 1 report samples out of a total of 14 tested, management did not submit the required reports. Identification as a Repeat Finding This finding is a repeating, see prior year finding number: 2023-003. Recommendation We recommend that the Organization establish policies, procedures, and controls to ensure that the required information is submitted on a timely basis. Views of Responsible Officials We will incorporate procedures in our grant compliance and administration policies and procedures that include a review and understanding of the reporting requirements