Finding 1201002 (2025-005)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-03-30

AI Summary

  • Core Issue: Reports were submitted late, violating federal requirements for timely financial reporting.
  • Impacted Requirements: Non-Federal entities must submit reports by the due date and ensure they are reviewed beforehand.
  • Recommended Follow-up: Improve internal controls for tracking deadlines and request extensions when necessary to avoid late submissions.

Finding Text

2025-005 Report Submission Delay Program: 21.027 Coronavirus State and Local Fiscal Recovery Funds, 94.006 AmeriCorps State and National Criteria: In accordance with 2 CFR 200.328, non-Federal entities must submit financial reports at the interval required by the Federal awarding agency or pass-through entity no later than the specified due date. Additionally, reports are required to be reviewed prior to submission Condition: Three quarterly and two monthly reports were submitted after the stated due date and one monthly activity report did not have appropriate documentation to evidence approval. Cause: Inadequate internal controls over grant reporting, including the lack of a formalized process to track reporting requirements and due dates, and insufficient monitoring of compliance with reporting deadlines. Effect: Reports were not submitted to the grantor in a timely manner and requests for extension of the due date were not made. Questioned Costs: The conditions did not result in questioned costs greater than $25,000. Repeat Finding: Yes. Recommendation: Reports should be generated sooner to allow time for sufficient review and approval before the due date. When timely submission may not be possible, UAS should request an extension from the grantor by providing a notice of the delay and rationale for the late report, and, if approved, submit the report by the extended deadline. When extensions are not granted, UAS should submit reports by the initial stated due date. Views of Responsible Officials: Management agrees with the finding and a response is included in the corrective action plan.

Corrective Action Plan

Management agrees with the finding and acknowledges that a significant deficiency was identified related to report submission delay. To prevent this issue from recurring, we are implementing several corrective actions. These include establishing a stricter communication schedule with Post Award Administrators to ensure timely submission of reports and strengthening of our internal monitoring procedures by tracking submission deadlines more closely. Contact person responsible for corrective action: Lynne Duong, Compliance and Risk Manager Anticipated completion date: June 30, 2026

Categories

No categories assigned yet.

Other Findings in this Audit

  • 1200879 2025-004
    Material Weakness Repeat
  • 1200880 2025-004
    Material Weakness Repeat
  • 1200881 2025-004
    Material Weakness Repeat
  • 1200882 2025-004
    Material Weakness Repeat
  • 1200883 2025-004
    Material Weakness Repeat
  • 1200884 2025-004
    Material Weakness Repeat
  • 1200885 2025-004
    Material Weakness Repeat
  • 1200886 2025-004
    Material Weakness Repeat
  • 1200887 2025-004
    Material Weakness Repeat
  • 1200888 2025-004
    Material Weakness Repeat
  • 1200889 2025-004
    Material Weakness Repeat
  • 1200890 2025-004
    Material Weakness Repeat
  • 1200891 2025-004
    Material Weakness Repeat
  • 1200892 2025-004
    Material Weakness Repeat
  • 1200893 2025-004
    Material Weakness Repeat
  • 1200894 2025-004
    Material Weakness Repeat
  • 1200895 2025-004
    Material Weakness Repeat
  • 1200896 2025-004
    Material Weakness Repeat
  • 1200897 2025-004
    Material Weakness Repeat
  • 1200898 2025-004
    Material Weakness Repeat
  • 1200899 2025-004
    Material Weakness Repeat
  • 1200900 2025-004
    Material Weakness Repeat
  • 1200901 2025-004
    Material Weakness Repeat
  • 1200902 2025-004
    Material Weakness Repeat
  • 1200903 2025-004
    Material Weakness Repeat
  • 1200904 2025-004
    Material Weakness Repeat
  • 1200905 2025-004
    Material Weakness Repeat
  • 1200906 2025-004
    Material Weakness Repeat
  • 1200907 2025-004
    Material Weakness Repeat
  • 1200908 2025-004
    Material Weakness Repeat
  • 1200909 2025-004
    Material Weakness Repeat
  • 1200910 2025-004
    Material Weakness Repeat
  • 1200911 2025-004
    Material Weakness Repeat
  • 1200912 2025-004
    Material Weakness Repeat
  • 1200913 2025-004
    Material Weakness Repeat
  • 1200914 2025-004
    Material Weakness Repeat
  • 1200915 2025-004
    Material Weakness Repeat
  • 1200916 2025-004
    Material Weakness Repeat
  • 1200917 2025-004
    Material Weakness Repeat
  • 1200918 2025-004
    Material Weakness Repeat
  • 1200919 2025-004
    Material Weakness Repeat
  • 1200920 2025-004
    Material Weakness Repeat
  • 1200921 2025-004
    Material Weakness Repeat
  • 1200922 2025-004
    Material Weakness Repeat
  • 1200923 2025-004
    Material Weakness Repeat
  • 1200924 2025-004
    Material Weakness Repeat
  • 1200925 2025-004
    Material Weakness Repeat
  • 1200926 2025-004
    Material Weakness Repeat
  • 1200927 2025-004
    Material Weakness Repeat
  • 1200928 2025-004
    Material Weakness Repeat
  • 1200929 2025-004
    Material Weakness Repeat
  • 1200930 2025-004
    Material Weakness Repeat
  • 1200931 2025-004
    Material Weakness Repeat
  • 1200932 2025-004
    Material Weakness Repeat
  • 1200933 2025-004
    Material Weakness Repeat
  • 1200934 2025-004
    Material Weakness Repeat
  • 1200935 2025-004
    Material Weakness Repeat
  • 1200936 2025-004
    Material Weakness Repeat
  • 1200937 2025-004
    Material Weakness Repeat
  • 1200938 2025-004
    Material Weakness Repeat
  • 1200939 2025-004
    Material Weakness Repeat
  • 1200940 2025-004
    Material Weakness Repeat
  • 1200941 2025-004
    Material Weakness Repeat
  • 1200942 2025-004
    Material Weakness Repeat
  • 1200943 2025-004
    Material Weakness Repeat
  • 1200944 2025-004
    Material Weakness Repeat
  • 1200945 2025-004
    Material Weakness Repeat
  • 1200946 2025-004
    Material Weakness Repeat
  • 1200947 2025-004
    Material Weakness Repeat
  • 1200948 2025-004
    Material Weakness Repeat
  • 1200949 2025-004
    Material Weakness Repeat
  • 1200950 2025-004
    Material Weakness Repeat
  • 1200951 2025-004
    Material Weakness Repeat
  • 1200952 2025-004
    Material Weakness Repeat
  • 1200953 2025-004
    Material Weakness Repeat
  • 1200954 2025-004
    Material Weakness Repeat
  • 1200955 2025-004
    Material Weakness Repeat
  • 1200956 2025-004
    Material Weakness Repeat
  • 1200957 2025-004
    Material Weakness Repeat
  • 1200958 2025-004
    Material Weakness Repeat
  • 1200959 2025-004
    Material Weakness Repeat
  • 1200960 2025-004
    Material Weakness Repeat
  • 1200961 2025-004
    Material Weakness Repeat
  • 1200962 2025-004
    Material Weakness Repeat
  • 1200963 2025-004
    Material Weakness Repeat
  • 1200964 2025-004
    Material Weakness Repeat
  • 1200965 2025-004
    Material Weakness Repeat
  • 1200966 2025-004
    Material Weakness Repeat
  • 1200967 2025-004
    Material Weakness Repeat
  • 1200968 2025-004
    Material Weakness Repeat
  • 1200969 2025-004
    Material Weakness Repeat
  • 1200970 2025-004
    Material Weakness Repeat
  • 1200971 2025-004
    Material Weakness Repeat
  • 1200972 2025-004
    Material Weakness Repeat
  • 1200973 2025-004
    Material Weakness Repeat
  • 1200974 2025-004
    Material Weakness Repeat
  • 1200975 2025-004
    Material Weakness Repeat
  • 1200976 2025-004
    Material Weakness Repeat
  • 1200977 2025-004
    Material Weakness Repeat
  • 1200978 2025-004
    Material Weakness Repeat
  • 1200979 2025-004
    Material Weakness Repeat
  • 1200980 2025-004
    Material Weakness Repeat
  • 1200981 2025-004
    Material Weakness Repeat
  • 1200982 2025-004
    Material Weakness Repeat
  • 1200983 2025-004
    Material Weakness Repeat
  • 1200984 2025-004
    Material Weakness Repeat
  • 1200985 2025-004
    Material Weakness Repeat
  • 1200986 2025-004
    Material Weakness Repeat
  • 1200987 2025-004
    Material Weakness Repeat
  • 1200988 2025-004
    Material Weakness Repeat
  • 1200989 2025-004
    Material Weakness Repeat
  • 1200990 2025-004
    Material Weakness Repeat
  • 1200991 2025-004
    Material Weakness Repeat
  • 1200992 2025-004
    Material Weakness Repeat
  • 1200993 2025-004
    Material Weakness Repeat
  • 1200994 2025-004
    Material Weakness Repeat
  • 1200995 2025-005
    Material Weakness Repeat
  • 1200996 2025-005
    Material Weakness Repeat
  • 1200997 2025-005
    Material Weakness Repeat
  • 1200998 2025-005
    Material Weakness Repeat
  • 1200999 2025-005
    Material Weakness Repeat
  • 1201000 2025-005
    Material Weakness Repeat
  • 1201001 2025-005
    Material Weakness Repeat
  • 1201003 2025-006
    Material Weakness Repeat
  • 1201004 2025-006
    Material Weakness Repeat
  • 1201005 2025-006
    Material Weakness Repeat
  • 1201006 2025-006
    Material Weakness Repeat
  • 1201007 2025-006
    Material Weakness Repeat
  • 1201008 2025-006
    Material Weakness Repeat
  • 1201009 2025-006
    Material Weakness Repeat
  • 1201010 2025-003
    Material Weakness Repeat
  • 1201011 2025-003
    Material Weakness Repeat
  • 1201012 2025-003
    Material Weakness Repeat
  • 1201013 2025-003
    Material Weakness Repeat
  • 1201014 2025-003
    Material Weakness Repeat
  • 1201015 2025-003
    Material Weakness Repeat
  • 1201016 2025-003
    Material Weakness Repeat
  • 1201017 2025-003
    Material Weakness Repeat
  • 1201018 2025-003
    Material Weakness Repeat
  • 1201019 2025-003
    Material Weakness Repeat
  • 1201020 2025-003
    Material Weakness Repeat
  • 1201021 2025-003
    Material Weakness Repeat
  • 1201022 2025-003
    Material Weakness Repeat
  • 1201023 2025-003
    Material Weakness Repeat
  • 1201024 2025-003
    Material Weakness Repeat
  • 1201025 2025-003
    Material Weakness Repeat
  • 1201026 2025-003
    Material Weakness Repeat
  • 1201027 2025-003
    Material Weakness Repeat
  • 1201028 2025-003
    Material Weakness Repeat
  • 1201029 2025-003
    Material Weakness Repeat
  • 1201030 2025-003
    Material Weakness Repeat
  • 1201031 2025-003
    Material Weakness Repeat
  • 1201032 2025-003
    Material Weakness Repeat
  • 1201033 2025-003
    Material Weakness Repeat
  • 1201034 2025-003
    Material Weakness Repeat
  • 1201035 2025-003
    Material Weakness Repeat
  • 1201036 2025-003
    Material Weakness Repeat
  • 1201037 2025-003
    Material Weakness Repeat
  • 1201038 2025-003
    Material Weakness Repeat
  • 1201039 2025-003
    Material Weakness Repeat
  • 1201040 2025-003
    Material Weakness Repeat
  • 1201041 2025-003
    Material Weakness Repeat
  • 1201042 2025-003
    Material Weakness Repeat
  • 1201043 2025-003
    Material Weakness Repeat
  • 1201044 2025-003
    Material Weakness Repeat
  • 1201045 2025-003
    Material Weakness Repeat
  • 1201046 2025-003
    Material Weakness Repeat
  • 1201047 2025-003
    Material Weakness Repeat
  • 1201048 2025-003
    Material Weakness Repeat
  • 1201049 2025-003
    Material Weakness Repeat
  • 1201050 2025-003
    Material Weakness Repeat
  • 1201051 2025-003
    Material Weakness Repeat
  • 1201052 2025-003
    Material Weakness Repeat
  • 1201053 2025-003
    Material Weakness Repeat
  • 1201054 2025-003
    Material Weakness Repeat
  • 1201055 2025-003
    Material Weakness Repeat
  • 1201056 2025-003
    Material Weakness Repeat
  • 1201057 2025-003
    Material Weakness Repeat
  • 1201058 2025-003
    Material Weakness Repeat
  • 1201059 2025-003
    Material Weakness Repeat
  • 1201060 2025-003
    Material Weakness Repeat
  • 1201061 2025-003
    Material Weakness Repeat
  • 1201062 2025-003
    Material Weakness Repeat
  • 1201063 2025-003
    Material Weakness Repeat
  • 1201064 2025-003
    Material Weakness Repeat
  • 1201065 2025-003
    Material Weakness Repeat
  • 1201066 2025-003
    Material Weakness Repeat
  • 1201067 2025-003
    Material Weakness Repeat
  • 1201068 2025-003
    Material Weakness Repeat
  • 1201069 2025-003
    Material Weakness Repeat
  • 1201070 2025-003
    Material Weakness Repeat
  • 1201071 2025-003
    Material Weakness Repeat
  • 1201072 2025-003
    Material Weakness Repeat
  • 1201073 2025-003
    Material Weakness Repeat
  • 1201074 2025-003
    Material Weakness Repeat
  • 1201075 2025-003
    Material Weakness Repeat
  • 1201076 2025-003
    Material Weakness Repeat
  • 1201077 2025-003
    Material Weakness Repeat
  • 1201078 2025-003
    Material Weakness Repeat
  • 1201079 2025-003
    Material Weakness Repeat
  • 1201080 2025-003
    Material Weakness Repeat
  • 1201081 2025-003
    Material Weakness Repeat
  • 1201082 2025-003
    Material Weakness Repeat
  • 1201083 2025-003
    Material Weakness Repeat
  • 1201084 2025-003
    Material Weakness Repeat
  • 1201085 2025-003
    Material Weakness Repeat
  • 1201086 2025-003
    Material Weakness Repeat
  • 1201087 2025-003
    Material Weakness Repeat
  • 1201088 2025-003
    Material Weakness Repeat
  • 1201089 2025-003
    Material Weakness Repeat
  • 1201090 2025-003
    Material Weakness Repeat
  • 1201091 2025-003
    Material Weakness Repeat
  • 1201092 2025-003
    Material Weakness Repeat
  • 1201093 2025-003
    Material Weakness Repeat
  • 1201094 2025-003
    Material Weakness Repeat
  • 1201095 2025-003
    Material Weakness Repeat
  • 1201096 2025-003
    Material Weakness Repeat
  • 1201097 2025-003
    Material Weakness Repeat
  • 1201098 2025-003
    Material Weakness Repeat
  • 1201099 2025-003
    Material Weakness Repeat
  • 1201100 2025-003
    Material Weakness Repeat
  • 1201101 2025-003
    Material Weakness Repeat
  • 1201102 2025-003
    Material Weakness Repeat
  • 1201103 2025-003
    Material Weakness Repeat
  • 1201104 2025-003
    Material Weakness Repeat
  • 1201105 2025-003
    Material Weakness Repeat
  • 1201106 2025-003
    Material Weakness Repeat
  • 1201107 2025-003
    Material Weakness Repeat
  • 1201108 2025-003
    Material Weakness Repeat
  • 1201109 2025-003
    Material Weakness Repeat
  • 1201110 2025-003
    Material Weakness Repeat
  • 1201111 2025-003
    Material Weakness Repeat
  • 1201112 2025-003
    Material Weakness Repeat
  • 1201113 2025-003
    Material Weakness Repeat
  • 1201114 2025-003
    Material Weakness Repeat
  • 1201115 2025-003
    Material Weakness Repeat
  • 1201116 2025-003
    Material Weakness Repeat
  • 1201117 2025-003
    Material Weakness Repeat
  • 1201118 2025-003
    Material Weakness Repeat
  • 1201119 2025-003
    Material Weakness Repeat
  • 1201120 2025-003
    Material Weakness Repeat
  • 1201121 2025-003
    Material Weakness Repeat
  • 1201122 2025-003
    Material Weakness Repeat
  • 1201123 2025-003
    Material Weakness Repeat
  • 1201124 2025-003
    Material Weakness Repeat
  • 1201125 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
94.006 AMERICORPS STATE AND NATIONAL 94.006 $2.20M
84.031 HIGHER EDUCATION INSTITUTIONAL AID $680,082
93.859 BIOMEDICAL RESEARCH AND RESEARCH TRAINING $523,953
84.336 TEACHER QUALITY PARTNERSHIP GRANTS $454,893
16.540 JUVENILE JUSTICE AND DELINQUENCY PREVENTION $356,790
84.047 TRIO UPWARD BOUND $309,283
84.335 CHILD CARE ACCESS MEANS PARENTS IN SCHOOL $287,307
84.325 SPECIAL EDUCATION - PERSONNEL DEVELOPMENT TO IMPROVE SERVICES AND RESULTS FOR CHILDREN WITH DISABILITIES $177,006
93.658 FOSTER CARE TITLE IV-E $169,194
16.820 POSTCONVICTION TESTING OF DNA EVIDENCE $167,326
81.089 FOSSIL ENERGY RESEARCH AND DEVELOPMENT $165,516
16.812 SECOND CHANCE ACT REENTRY INITIATIVE $135,570
81.049 OFFICE OF SCIENCE FINANCIAL ASSISTANCE PROGRAM $130,397
84.021 OVERSEAS PROGRAMS - GROUP PROJECTS ABROAD $120,145
10.310 AGRICULTURE AND FOOD RESEARCH INITIATIVE (AFRI) $96,454
81.U02 BATTERY WORKFORCE CHALLENGE: CAL STATE LA BATTERY WORKFORCE $89,131
43.012 SPACE TECHNOLOGY $87,199
93.173 RESEARCH RELATED TO DEAFNESS AND COMMUNICATION DISORDERS $85,149
10.561 STATE ADMINISTRATIVE MATCHING GRANTS FOR THE SUPPLEMENTAL NUTRITION ASSISTANCE PROGRAM $62,996
93.865 CHILD HEALTH AND HUMAN DEVELOPMENT EXTRAMURAL RESEARCH $60,618
47.041 ENGINEERING $55,927
47.074 BIOLOGICAL SCIENCES $52,656
97.U03 USING ENSEMBLE MACHINE LEARNING $52,298
84.235 REHABILITATION SERVICES DEMONSTRATION AND TRAINING PROGRAMS $49,342
12.800 AIR FORCE DEFENSE RESEARCH SCIENCES PROGRAM $47,700
47.049 MATHEMATICAL AND PHYSICAL SCIENCES $41,180
10.223 HISPANIC SERVING INSTITUTIONS EDUCATION GRANTS $38,596
93.867 VISION RESEARCH $35,494
43.001 SCIENCE $35,099
12.U01 MENTOR PROTÉGÉ PROGRAM $34,549
93.433 ACL NATIONAL INSTITUTE ON DISABILITY, INDEPENDENT LIVING, AND REHABILITATION RESEARCH $31,486
12.300 BASIC AND APPLIED SCIENTIFIC RESEARCH $31,413
47.075 SOCIAL, BEHAVIORAL, AND ECONOMIC SCIENCES $30,002
93.310 TRANS-NIH RESEARCH SUPPORT $29,713
93.279 DRUG USE AND ADDICTION RESEARCH PROGRAMS $28,809
16.560 NATIONAL INSTITUTE OF JUSTICE RESEARCH, EVALUATION, AND DEVELOPMENT PROJECT GRANTS $27,708
84.120 MINORITY SCIENCE AND ENGINEERING IMPROVEMENT $26,143
93.359 NURSE EDUCATION, PRACTICE QUALITY AND RETENTION GRANTS $23,222
21.009 VOLUNTEER INCOME TAX ASSISTANCE (VITA) MATCHING GRANT PROGRAM $22,064
10.558 CHILD AND ADULT CARE FOOD PROGRAM $21,355
47.070 COMPUTER AND INFORMATION SCIENCE AND ENGINEERING $19,424
47.076 STEM EDUCATION (FORMERLY EDUCATION AND HUMAN RESOURCES) $19,057
93.853 EXTRAMURAL RESEARCH PROGRAMS IN THE NEUROSCIENCES AND NEUROLOGICAL DISORDERS $18,866
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $15,786
81.U02 VISITING FACULTY PROGRAM $13,763
47.050 GEOSCIENCES $11,842
43.008 OFFICE OF STEM ENGAGEMENT (OSTEM) $10,440
20.215 HIGHWAY TRAINING AND EDUCATION $5,400
93.394 CANCER DETECTION AND DIAGNOSIS RESEARCH $5,057
43.007 SPACE OPERATIONS $4,857
59.050 PRIME TECHNICAL ASSISTANCE $4,224
10.326 CAPACITY BUILDING FOR NON-LAND GRANT COLLEGES OF AGRICULTURE (NLGCA) $3,637
84.334 GAINING EARLY AWARENESS AND READINESS FOR UNDERGRADUATE PROGRAMS $3,389
93.243 SUBSTANCE ABUSE AND MENTAL HEALTH SERVICES PROJECTS OF REGIONAL AND NATIONAL SIGNIFICANCE $2,680
84.015 NATIONAL RESOURCE CENTERS PROGRAM FOR FOREIGN LANGUAGE AND AREA STUDIES OR FOREIGN LANGUAGE AND INTERNATIONAL STUDIES PROGRAM AND FOREIGN LANGUAGE AND AREA STUDIES FELLOWSHIP PROGRAM $1,452
10.707 RESEARCH JOINT VENTURE AND COST REIMBURSABLE AGREEMENTS $553
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $203
59.059 CONGRESSIONAL GRANTS $185