Finding Text
Condition/Context UCUT submitted one of the four Pisces Status Reports was submitted 18 days after the due date. Criteria Per 2 CFR 200 Section 329(c1), states that the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity. Reports submitted annually by the non-Federal entity and/or pass-through entity must be due no later than 90 calendar days after the reporting period. Reports submitted quarterly or semiannually must be due no later than 30 calendar days after the reporting period. Alternatively, the Federal awarding agency or pass-through entity may require annual reports before the anniversary dates of multiple year Federal awards. Section E:185 of the subrecipient grant agreement states that the Produce Pieces Status Report is due 15 days after the reporting quarter ends. 2 CFR Section 200.303, Internal controls, states: The non-Federal entity must: (a) Establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in ?Standards for Internal Control in the Federal Government? issued by the Comptroller General of the United States or the ?Internal Control Integrated Framework?, issued by the Committee of the Sponsoring Organizations of the Treadway Commission (COSO). Cause Proper internal control processes and procedures were not in place to provide timely submission of the Pisces Status Report. Questioned Costs None. None Effect The grantor did not receive performance information in a timely manner. Recommendation We recommend that UCUT strengthen its internal control procedures to ensure timely report submission.