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Finding: 2024-005 Timely Reporting Under Federal Pass-Through Awards (Significant Deficiency) Information on the Federal Programs: ALN #21.027 Coronavirus State and Local Fiscal Recovery Funds Criteria or Specific Requirement (including Statutory, Regulatory, or Other Citation): §200.329 Monitoring and reporting program performance (c)(1) states that “The non-Federal entity must submit performance reports at the interval required by the Federal awarding agency”. Condition: As part of our compliance audit over DOL’s programmatic reporting requirements under its Federal pass-through awards, we noted two instances in which programmatic reports were not submitted to the Federal pass-through entity by the deadline stated in the grant agreement. We also noted three instances in which the financial reports were submitted after the required due dates. Ultimately, all reports were completed and accepted by the pass-through donor. Cause: The delays in report submissions appears to be the result of administrative and capacity challenges with respect to gathering and compiling the required data within the required timeframe. Effect or Potential Effect: Late program report submissions result in delays of program monitoring and evaluation. Late financial report submission could result in delay of project fund reimbursement or advances. Questioned Costs: N/A Context: As a Federal award pass-through recipient, DOL is responsible for oversight of the operations of the Federal award supported activities. DOL must monitor its activities under Federal pass-through awards to assure compliance with applicable Federal requirements and that performance expectations are being achieved. Federal awards require varying financial and programmatic reports to be submitted according to the timeframe stated in the grant agreement. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend that DOL review its policies and procedures and strengthen internal controls to ensure that all financial and programmatic reports are submitted to the passthrough donor by the deadlines stipulated in the terms of the agreement.