Finding Text
Finding 2023-003, Reporting (Assistance Listing 93.567 and 93.576) Criteria: 2 CFR § 200.348 requires that the recipient or subrecipient must submit financial and programmatic reports as required by the federal award. Condition and Context: The quarterly financial report for ALN 93.567 for 3ʳᵈ quarter ending June 30, 2023, due on July 31, 2023, was not submitted until August 4, 2023. For ALN 93.576 programmatic report for the period September 22 – March 23 due on April 12, 2023, was not submitted until April 19, 2023. Cause: Internal controls over the timely submission of financial and programming reports were not operating effectively or designed properly. Effect: The reports were not submitted on time as required by the federal grants. Identification as a repeat finding: No. Questioned costs: None. Recommendation: We recommend that the Organization establish policies to provide for the timely submission of financial and programming reports.