Finding 12770 (2022-001)

Finding: Management is responsible for the submission of required reports in accordance with grant requirements. During our audit, we noted the Organization did not submit a quarterly Project and Expenditure Report by the deadline designated in the grant agreement. Criteria: In accordance with the Subrecipient Expenditure Reporting Calendar included in the grant agreement, the subrecipient must submit the Project and Expenditure Report to the pass-through entity for the period April 1, 2022 - June 30, 2022 by July 15, 2022. Condition: For the Coronavirus Local Fiscal Recovery Fund, the Project and Expenditure Report for the period April 1, 2022 - June 30, 2022 was submitted on July 19, 2022. Prevalence: Quarterly reports required by the grant agreement. Effect: Failure to adhere to reporting requirements can result in actions taken by oversight agencies, which could impact future funding. Cause: A lack of review of the reporting deadline. Repeat finding: Not a repeat finding. Recommendation: We recommend the Organization implement controls to ensure reports are reviewed and submitted timely in accordance with grant requirements. Management?s response: Management will implement policies and procedures to ensure reports are reviewed and submitted timely in accordance with grant requirements. Cause: A lack of review of the reporting deadline. Effect: Failure to adhere to reporting requirements can result in actions taken by oversight agencies, which could impact future funding. Recommendation: We recommend the Organization implement procedures to properly ensure all reports related to federal funds are submitted timely. Views of responsible officials: Management has reviewed the finding and agrees.