Finding Text
Reporting
Finding Type: Material Weakness Internal control over compliance and noncompliance Federal Program Title and AL Number: Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) (93.323).
Criteria: According to 2 CFR Section 200.329 (c)(1), the non-federal entity must submit performance reports at the interval required by the pass-through entity to best inform improvements in program outcomes and productivity. Intervals must be no less frequent than annually, and a subrecipient must submit to a pass-through entity, no later than 90 calendar days after the period of performance end date, all final performance
reports as required by the terms and conditions of the Federal award.
Condition and context: The Organization could not provide the final reports for two different grants, nor did they maintain adequate documentation that reports were reviewed and filed. This condition was noted during the testing of four statistically valid samples.
Cause: The Organization had ineffective controls in place for reporting and related recordkeeping in accordance with 2 CFR Section 200.329 (c)(1).
Effect: Without adequate controls in place to ensure projects submit accurate reports on a timely basis, reporting requirements may not be met or reporting could be inaccurate.
Questioned Costs: None.
Repeat finding: No.
Recommendation: We recommend that the Organization implement policies and procedures to ensure federally required reports prepared by their projects are reviewed.
Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.