Finding Text
Criteria: Under 2 CFR section 200.329 non-Federal entities are required to submit performance reports at the interval required by the Federal awarding agency. Reports submitted annually by the non-Federalentity are due no later than 90 calendar days after the reporting period. The reports must be supported to ensure the accuracy and completeness of the reports.Condition/context: The University was unable to provide documentation from the awarding agency indicating when reports were required to be submitted. The University submitted two performance reports covering the period under audit as such both were selected for testing. The two reports were not filed within 90 calendar days after the reporting period. In addition, we were not able to test the underlying datato ensure the data in the reports were complete and accurate.Our sample was not, and was not intended to be, statistically valid.Questioned costs: None.Cause/Effect: The University does not have a centralized process for tracking report due dates nor do they maintain the documentation for the data in the reports. The lack of support for required due dates, and data reported results in a material noncompliance with the reporting compliance requirement.Repeat finding: NoRecommendation: We recommend the University create an internal control to obtain reporting requirements for each award received by the University. We recommend a standard process be implemented for each award to track the due dates to ensure they are completed timely. Lastly, we recommend the data in the reports be supported to ensure the data is complete and accurate.Views of responsible officials and planned corrective actions: Heritage University agrees to ensure that it meets the reporting requirements for each award it receives, and the university will establish internal controls. For each award, Heritage University will place a regular procedure to keep track of the deadlines and make sure everything is finished on time. Finally, to guarantee the data is complete and reliable, Heritage University will add support to the reports' data.