Finding Text
Finding 2023-002: Reporting
Federal Programs: All Programs
Criteria: Grantor requires that the Consolidated Entity submit a monthly Federal Financial Report
(FFR), SF-425, in accordance with the schedule indicated in its grant agreement, within 30 days
following the end of the prior month. Grantor also requires that the Consolidated Entity submit
programmatic reports in accordance with the schedules indicated in its grant agreements. Internal
controls should provide for these reports to report the measurement of the recipient's performance to
show achievement of program goals and objectives, share lessons learned, improve program
outcomes, and foster adoption of promising practices (2 CFR §200.301(a)).
Condition: During our audit, we noted several instances where Federal financial reports and
programmatic reports were not submitted within the deadlines outlined in the grant agreements.
Additionally, we noted some reports were still not filed as of the date of fieldwork.
Cause: The Consolidated Entity did not have the proper internal controls in place around its grants
management to ensure timely and accurate Federal financial reports as well as programmatic reports
as part of compliance with the Federal regulations.
Effect or Potential Effect: The Federal financial reports and programmatic reports according to the
Federal award(s) may not be monitored, thus having potential unallowable costs.
Questioned Costs: None noted.
Context: The Federal financial reports and programmatic reports were not submitted on a timely
basis.
Identification as a Repeat Finding: Not applicable
Recommendation: We recommend the Consolidated Entity develop proper internal controls to ensure
appropriate tracking of reporting deadlines for all Federal awards to ensure the preparation and timely
submission of all reports required under its Federal awards' terms and conditions.