Finding Text
U.S. Department of Labor – Assistance Listing No. 17.289; Grant No. 24A60CP000153-01-00; Grant Period: November 2023 to October 2026 Condition: ECA submitted a required quarterly ETA-9130 Financial Report five (5) days after the due date. Criteria: ECA, as a recipient of the U.S. Department of Labor funds, is required to submit quarterly ETA-9130 Financial Reports 45 days after the end of each calendar quarter. Cause: ECA has not enforced its written financial closing and reporting policies and procedures to ensure required program report is submitted timely. Effect: The Organization did not comply with submitting an ETA-9130 Financial Report by the due date. Context: We obtained and reviewed two completed quarterly ETA-9130 Financial Report and noted one report was submitted five (5) days after the due date. Questioned Costs: None Repeat Finding: Yes Recommendation: We recommend management create a plan to ensure required program financial reports are completed by or before their due dates, to avoid punitive damages for noncompliance. Management should consider delegating the preparation to someone else other than the CFO and have the CFO instead review and submit. View of responsible officials and planned corrective actions: ECA agrees with this finding and has created calendar reminders for all federal contracts to comply with all financial and programmatic requirements. ECA also hired a Director of Development in March 2026, who will also be partially responsible for maintaining contract compliance.