Finding Text
2 CFR section 200.329 states that non-federal entities may be required to submit performance reports at least annually but not more frequently than quarterly, except in unusual circumstances, using a form or format authorized by OMB. They also may be required to submit special reports as required by the terms and conditions of the federal award. Quarterly Budget and Expenditure Reporting for all HEERF I, II, and III grant funds reporting requirements involve publicly posting completed forms conspicuously on the institution’s website both timely and accurately. During testing it was noted that the required reports for the fiscal year being audited were not posted to the Center’s website. The Center should implement procedures to ensure that the required quarterly reports are timely and accurately posted to the Center’s website.