Finding Text
Criteria: In accordance with the terms of the Organization's federal award agreements, the Organization must submit performance and financial reports as required by the terms and conditions of the award. Conditions: During our audit of the major program for the year ended September 30, 2025, we noted that the Organization did not submit all required financial and program reports within the timeframe established by the grant agreements, which is generally 15 days after period end. Cause: The untimely submissions were due to a lack of internal controls over the grant reporting calendar, as well as staff turnover during the year. Effect or potential effect: Failure to submit required reports on time may result in noncompliance with grant terms and could affect continued funding or subject the entity to enforcement actions by the grantor agency. Questioned Costs: None noted. Identificatin or repeat finding: Yes Recommendation: We recommend the Organization strengthen its internal controls over the grant reporting process. This includes establishing a grant compliance calendar, assigning responsibility for report preparation, and reviewing submission deadlines regularly to ensure timely and accurate reporting. Views of responsible officials: Management has evaluated the finding and will implement a corrective action plan that strengthens internal controls over the grant reporting process.