Finding 1215422 (2025-001)

Late Submissions for Financial Reporting Criteria: Per program grant agreement, the recipient must submit annual financial reports no later than 90 calendar days after the reporting period, and semi-annual reports no later than 30 days after the reporting period. Condition: The semi-annual progress report and annual SF-425 financial report were not submitted timely. Cause: The semi-annual progress report and annual SF-425 financial report were not submitted within the 30-day and 90-day timeframe, respectively, as required by the Congressional Directives Grant Program Effect or Potential Effect: Late submissions resulted in non-compliance with reporting requirements. Context: There was turnover in the County’s grant administration staff and the information required to access the PMS system was not documented. This resulted in a delay in the County’s ability to access the system to submit the reports. Recommendation: We recommend that the County implement procedures to ensure compliance with filing requirements. Views of Management: Management concurs with the finding. During the fiscal year, staffing transitions and delays in obtaining access to required federal reporting systems contributed to late submission of required reports. In addition, shared responsibilities between program and finance staff resulted in coordination challenges related to grant reporting requirements. The County recognizes the importance of timely grant reporting and is committed to improving internal coordination, documentation, and oversight processes to support compliance with federal reporting requirements. For this finding, while the report was indeed filed late, the County was always aware of the due date but was unable to gain access to the system to complete the report. The inability to access the system was the reason for non-reporting, and the Grantor was made aware the County could not file report until access was gained.