Core Issue: Two quarterly reports for the Garrison Diversion Unit were submitted late, indicating a lack of timely compliance.
Impacted Requirements: Recipients must use authorized financial reporting forms and report program outlays on time, as mandated by the federal awarding agency.
Recommended Follow-Up: Implement policies to ensure all reports are submitted by their due dates to mitigate risks of future delays.
Finding Text
Federal Program Garrison Diversion Unit (AL # 15.518) ? Significant Deficiency Criteria Recipients must use the standard financial reporting forms or such other forms as may be authorized by OMB (approval is indicated by an OMB paperwork control number on the form) when reporting to the federal awarding agency. Each recipient must report program outlays and program income on a cash or accrual basis, as prescribed by the federal awarding agency. Condition Two reports were filed late. Questioned Costs None Context All four quarterly reports for both the operating and capital grants were reviewed. Two reports were submitted late. Effect There is an increased risk that a report would not be submitted by the required due date. Cause Management oversight Repeat Finding No Recommendation We recommend the Commission implement policies and procedures that ensure all reports are submitted by their required due date. Views of Responsible Officials Management will review its policies and procedures for grant reporting.
Corrective Action Plan
Contact Person ? Kenneth Azure, Executive Director Corrective Action Plan ? Management will review its policies and procedures for grant reporting. Completion Date ? 12/31/2022
Categories
Questioned CostsReportingSignificant DeficiencyProgram IncomeInternal Control / Segregation of Duties