Finding 2751 (2022-005)

Finding 2022-005 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: Office of Naval Research Federal Program: Office of Naval Research Technology and Innovation Development in Alaska ALN Number: 12.300 Award Number: N00014-19-1-2030 Award Years: 2022 Type of Finding: Material Weakness over compliance and noncompliance Criteria: Uniform Guidance requires that the reporting package be submitted within the earlier of 9 months after year end or 30 days after the report issuance in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: The Organization did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the receipt of the audit report, or the nine months after the end of the audit period. Cause: Lack of internal controls around Uniform Guidance requirements. Effect: The Organization was not in compliance with reporting requirements. Questioned costs: None. Repeat finding: This is not a repeat finding. Recommendation: We recommend that management comply with Uniform Guidance reporting requirements. Management Response: Management agrees with this finding, see Corrective Action Plan.