FAC Explorer

Finding 1228418 (2025-003)

Material Weakness Repeat Finding
Requirement
L
Questioned Costs
-
Year
2025
Accepted
2026-08-31
Audit: 410100
Organization: Glide Foundation (CA)
Auditor: BAKER TILLY US LLP

AI Summary

  • Core Issue: GLIDE submitted financial reports late, violating the deadlines set in its agreements with Sierra Health Foundation.
  • Impacted Requirements: Reports due on July 18, 2025, were submitted late, and evidence for report preparation and review was not maintained.
  • Recommended Follow-Up: Create a reporting calendar, assign responsibilities, keep documentation of reviews, and regularly check submitted reports against accounting records.

Finding Text

Criteria: GLIDE was required to submit financial and programmatic reports in accordance with the reporting terms in its subaward agreements with Sierra Health Foundation. Based on the agreements provided, required submissions included quarterly and cumulative reports with due dates specified by the pass-through entity, including a July 18, 2025 due date for certain required submissions and a July 30, 2025 due date for the final cumulative financial report under CA23BHR0433/B08T1083929. Condition: For grant agreement CA24CMP1514, the final cumulative report was submitted on November 4, 2025, after the stated July 18, 2025 due date. For grant agreement CA23BHR0433/B08T1083929, the Q2 2025 report was submitted on August 21, 2025, after the stated July 18, 2025 due date. In addition, management did not maintain evidence supporting the preparation, review, and submission of the final cumulative report for the period December 1, 2023 through June 30, 2025 under CA23BHR0433/B08T1083929. Questioned Costs: There were no questioned costs identified. Context: Across the two subaward agreements tested, we examined both final cumulative reports and three of the eight quarterly reports submitted. Two instances of late reporting were identified, and supporting documentation was not retained for one of the final cumulative reports. Cause: Controls over tracking reporting deadlines, preparing reports, and retaining evidence of review and submission were not operating effectively. Effect: Late submission of required financial reports constitutes noncompliance with award terms and increases the risk of delayed grantor monitoring, delayed payment processing, or other follow-up by the awarding agency. Recommendation: Establish a reporting calendar by award, assign responsibility for preparation and review, maintain evidence of management review and submission for each required report, and periodically reconcile submitted reports to the underlying accounting records and supporting documentation. Repeat finding: This is not a repeat finding.

Corrective Action Plan

Views of Responsible Officials and Planned Corrective Action: Management acknowledges that certain required financial and narrative reports were not submitted within the prescribed timelines and that documentation supporting the preparation and review of one cumulative report was not retained. Management notes, however, that all required reports were ultimately completed and submitted, and no questioned costs were identified. Management believes the condition reflects a lapse in consistent execution and documentation of existing reporting processes during a period of staffing transition, rather than a fundamental breakdown in the underlying control environment. The underlying financial data supporting the reports was complete and accurate, and the delays did not impact the allowability of expenditures or program compliance. Upon identification, management conducted a review of reporting processes and reinforced controls to ensure greater consistency, timeliness, and documentation. Reporting requirements and due dates are maintained in a centralized tracking system accessible to Program, Finance, and Compliance staff, and cross-functional coordination occurs regularly to monitor progress and upcoming deadlines. Management has strengthened oversight by clarifying ownership of reporting deliverables, reinforcing expectations for timely submission, and requiring documented evidence of preparation and review prior to submission. Additional emphasis has been placed on timely escalation of potential delays and maintaining complete documentation to support all reporting activities. Management believes these enhancements address the execution and documentation gaps identified and significantly reduce the likelihood of recurrence. These processes have been incorporated into ongoing operations and will continue to be monitored to ensure compliance with grant requirements and applicable regulations, including 2 CFR Part 200.

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

  • 1228413 2025-001
    Material Weakness Repeat
  • 1228414 2025-002
    Material Weakness Repeat
  • 1228415 2025-003
    Material Weakness Repeat
  • 1228416 2025-004
    Material Weakness Repeat
  • 1228417 2025-005
    Material Weakness Repeat
  • 1228419 2025-005
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.493 CONGRESSIONAL DIRECTIVES $259,886
93.575 CHILD CARE AND DEVELOPMENT BLOCK GRANT $134,832
93.959 BLOCK GRANTS FOR PREVENTION AND TREATMENT OF SUBSTANCE ABUSE $125,000
93.788 OPIOID STR $61,875
10.569 EMERGENCY FOOD ASSISTANCE PROGRAM (FOOD COMMODITIES) $60,773
10.558 CHILD AND ADULT CARE FOOD PROGRAM $40,618
93.958 BLOCK GRANTS FOR COMMUNITY MENTAL HEALTH SERVICES $32,207
97.024 EMERGENCY FOOD AND SHELTER NATIONAL BOARD PROGRAM $15,000
93.596 CHILD CARE MANDATORY AND MATCHING FUNDS OF THE CHILD CARE AND DEVELOPMENT FUND $9,917
93.940 HIV PREVENTION AND SURVEILLANCE ACTIVITIES-HEALTH DEPARTMENT BASED $6,250
93.778 GRANTS TO STATES FOR MEDICAID $748
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $456