Finding Text
Finding # 2023-001 Timely Program Reporting Submission (Significant Deficiency)
Information on the Federal Programs: Assistance Listing #98.001 USAID Foreign Assistance for
Programs Overseas
Criteria or Specific Requirement: §200.329 Monitoring and reporting program performance (c)(1)
states that “The non-Federal entity must submit performance reports at the interval required by the
Federal awarding agency”.
Condition: As part of our compliance audit over the Institute’s programmatic reporting requirements
under the major program, we noted multiple instances in which programmatic reports were not
submitted to the federal agency by the deadline stated in the grant agreement. In some cases,
reports were submitted after extended deadlines. Ultimately, all reports were completed and
accepted by the donor.
Cause: The final submission dates observed in this review were necessary because of a temporary
overlapping period on programs (LCWT and TKV). The need for this extra time was communicated
with the funder, however, such communication was not properly documented as amended
submission times. Lack of formalized communication rather than a delayed submission.
Effect or Potential Effect: Late program report submissions result in delays of program monitoring
and evaluation.
Questioned Costs: N/A
Context: As a federal award recipient, the Institute is responsible for oversight of the operations of
the Federal award supported activities. The Institute must monitor its activities under Federal awards
to assure compliance with applicable federal requirements and that performance expectations are
being achieved. Federal awards require varying programmatic reports to be submitted according to
the timeframe stated in the grant agreement.
Identification as a Repeat Finding: N/A
Recommendation: We recommend that the Institute review its policies and procedures and
strengthen internal controls to ensure that all programmatic reports are submitted to the donor by the
deadlines stipulated in the terms of the agreement.