Federal Program: Beginning Farmers and Ranchers Development Grant Assistance Listing No.: 10.311 Federal Agency: U.S. Department of Agriculture Pass-Through Entity: None Federal Award Identification Number: 2022-49400-38205 Repeat Finding: This is not a repeat finding Criteria – MOFGA is required to review and submit certain annual reports as part of its administration of the beginning farmers and ranchers development grant program. Condition – MOFGA filed certain reports after the required reporting deadlines, including the Federal Financial Report (SF-425) and Final Project Financial Report. Questioned costs – None. Cause – Management oversight on due date of required reports. Effect or potential effect – Reports are not submitted in accordance with federal guidelines and amounts within those reports may not be accurate. Context – Our sample of reports was a statistically valid sample. Recommendation – MOFGA should enhance controls over reporting to ensure that due dates are monitored and adhered to. Corrective Actions Taken or Planned – Our Grant writer keeps a running list of deadlines and uses that on a daily basis for checking what is upcoming that needs to be submitted. She also enters the information into Virtuous, our CRM, for tracking purposes. Finally, she uses her calendar to schedule in grant and report deadlines. Responsible Parties – Angela Haiss, Director of Operations Anticipated Completion Date – December 31, 2025