Finding Text
Finding Type: Noncompliance Federal Program ALN: 11.611 Federal Program Name: Manufacturing Extension Program Compliance Area: Reporting Criteria: In accordance with 2 CFR 200.344 and the related grant agreement in place, a recipient must submit afinal report no later than 120 days after the conclusion of the period of performance. In accordance with 2 CFR170 and the related grant agreement in place, a recipient must report each subaward to the Federal FundingAccountability and Transparancy Act Subaward Reporting System no later than the end of the month follow themonth in which the subaward was issued. Condition and Context: The Program was unable to provide SF-425 reports for the period under audit for one of thethree programs under the ALN (SCOIN) for the final report. The Program did not report subawards under thecontract in the required timeframe. Cause: Improper record keeping or missing filing deadline as a result of the grant being concluded. Effect or Potential Effect: None Questioned Costs: None Repeat Finding: No Recommendation: We recommend that the Program establish a stronger record keeping system and implement asystem whereby all reports are filed by their required due dates. Views of Responsible Officials: Responsible Officials agree and will file the report late and report the subawards. Planned Implementation Date of Corrective Action: June 2026 Person Responsible for Corrective Action: CEO