Finding Text
Federal Program: ALN 93.575 Child Care and Development Block Grant (CCDBG) Category: Compliance/Internal control significant deficiency Compliance requirement: Reporting Criteria: In accordance with 2 CFR § 200.328, “the recipient or subrecipient must submit financial reports as required by the Federal award”. Reports submitted annually by the recipient or subrecipient must be due no later than 90 calendar days after the reporting period. Reports submitted quarterly or semiannually must be due no later than 30 calendar days after the reporting period. For the ALN 93.575 and in accordance with clause 9.1 J of the agreement with the awarding agency, requirements for processing subsequent fund requests establish that such requests must be submitted during the first fifteen (15) calendar days of each quarter that includes the fund request (CC-004); prior quarter cumulative expense report (CC-003); list of outstanding obligations; certified payroll (with full employee names) for reported months; and bank reconciliations (CC-005) with statements, copies of checks, and invoices for expenses ≥ $100. Although the 2 CFR § 200.328 allows up to 30 days for submission, the subaward agreement establishes a more restrictive deadline of 15 calendar days, which governs compliance for BGCPR. Condition: Quarterly reports were not submitted in a timely manner. Context: Two (2) of the four (4) quarterly reports were not submitted in a timely manner. Cause: BGCPR did not have available financial information necessary to complete the reports on a timely matter Effect or potential effect: The reports being submitted late and non-compliance with reporting requirements. Recommendation: We recommend that BGCPR enhance onboarding and transition procedures for key personnel, including formal training, documented reporting processes, and automated deadline tracking, to ensure timely submission of required reports Views of officials responsible: We recognize that due to the volume of report and transaction, these two reports were not issued as required. Steps have been taken to avoid this situation happening in the future, which includes preparing schedule reports, establishing datelines and hiring additional finance personnel to work with the required reports. Anticipated completion date: September 30, 2026