Finding Text
8. Criteria or specific requirement (including statutory, regulatory, or other citation) - According to Uniform Guidance 2 CFR Part 200, Appendix XI, the District must submit financial reports, performance reports, and other required reports as specified by the terms and conditions of the federal award. For quarterly reports submissions are typically due no later than 30 days after the reporting period. Final financial reports are due no later than 120 days after the period of performance end date. 9. Condition - The District did not submit the required monthly and quarterly expenditure reports on time. 10. Questioned Costs - There are no questioned costs associated with this finding. 11. Context - We noted reporting delays occurred in multiple months and quarters. 12. Effect - Non-compliance with federal reporting guidelines, delays tracking of federal funds and can delay the reimbursement cycle. 13. Cause - The District experienced significant staff turnover in the business office and accounting department, and the remaining staff did not have the capacity or adequate training to monitor the grant reporting deadlines. 14. Recommendation - Establish internal deadlines, implement compliance calendar and assign backup personnel. 15. Management's response - The District will assign dedicated grant personnel to handle compliance tracking moving forward.