Finding Text
Finding No.: 2023-001
Federal Agency: U.S. Department of the Interior
AL Program: 15.875 Economic, Social, and Political Development of the Territories
Area: Reporting
Questioned Costs: $0
Criteria:
In accordance with applicable reporting requirements, an SF-425 Federal Financial Report must be submitted semi-annually, and reported amounts should be accurate.
Condition:
1. For two (or 40%) of five reports tested, we noted no submission of SF-425 reports for the semi-annual reporting period ended 12/31/2022 for Grant No. D19AP00168 and 06/30/2023 for Grant No. D19AP00170.
2. For three (or 60%) of five reports tested, reported amounts differ from underlying accounting records (GL) for semi-annual reporting periods, as follows:
"See Schedule of Findings and Questioned Costs for chart/table"
Cause:
GPA did not enforce monitoring controls over compliance with applicable reporting requirements.
Effect:
GPA is in noncompliance with applicable reporting requirements. No questioned costs are reported because the inaccuracies did not impact Federal draws.
Identification as a Repeat Finding: 2022-001
Recommendation:
GPA should enforce monitoring controls over compliance with applicable reporting requirements. Responsible program personnel and finance personnel should review reported amounts for accuracy prior to submission.
Views of responsible officials:
GPA personnel responsible for managing federal grant programs and reporting to the grantor agencies will be trained on the preparation of standard forms required for each grant. Personnel will also be notified and encouraged to attend grants management trainings. The Finance Division has started to provide monthly expense reports to personnel on their respective grants. An additional layer of review by the Controller, Assistant Chief Financial Officer or the Chief Financial Officer will be added to ensure that the financial data being reported is accurate before these documents can be filed.