FINDING 2025-002 – Reporting; Significant Deficiency in Internal Control over Compliance and Instance of Noncompliance. Responsible Person: Mike Moe, Director of Strategic Partnership and Tourism Development Corrective Action: SWT has established a procedure requiring documented evidence of the original submission date to be retained for all future grant reports subject to reporting deadlines, including evidence generated by the applicable grant-management system. Anticipated Completion Date: January 1, 2026 (implemented) Federal regulations and grant and contract conditions require that applicable reports be filed timely. State of Washington Tourism did not submit three quarterly performance reports in accordance with award agreement timeframe. Upon timely initial filing of the quarterly reports, we were asked to make belated adjustments to expense reimbursements. The A19 invoice reports the submission date as the date of final acceptance. We were previously able to screenshot the initial submission dates in the Commerce Contract Management System, but have since lost access to the system as the grant program ended 12/31/2025. The Washington Department of Commerce did not deem our submissions as late, but were unable to provide a blanket statement of timeliness, or provide proof of the initial submission date. The Destination Planning Grant Program has ended, so we will not be required to submit quarterly reports going forward. If future grant programs require timely report submissions, the Director of Strategic Partnership and Tourism Development will save documented support of the initial submission date. Mike Moe Director of Strategic Partnership and Tourism Development mike@stateofwatourism.com