Finding Text
Management did not maintain an effective control to monitor, prepare, review, approve, and submit the required final performance report for the Assistance Listing No. 84.362A – Native Hawaiian Education major program by the applicable due date. The intended control activity—management review and approval of the final performance report—could not operate because the report was not prepared. In addition, no compensating controls were identified to demonstrate that management had an effective process to track reporting deadlines, assign responsibility, escalate delinquent reports, or ensure timely submission. The required final performance report for the grant period ended September 30, 2025 was due 120 days after the grant end, on January 28, 2026. The report was submitted late on October 26, 2026.