Finding Text
Finding 2023-006: Reporting
Federal Program: 19.124
Criteria: Grantor requires that the Center 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 that certain programmatic reports were not submitted within the deadlines outlined in the grant agreements. We also noted the Center did not have evidence that certain programmatic reports were submitted in accordance with specific grant terms.
Cause: The Center did not have the proper internal controls in place to ensure proper management of the Federal award(s) in compliance with the terms and conditions of the Federal award(s). During 2023, the Center's finance department turned over significantly, resulting in oversight of the compliance requirement.
Effect or Potential Effect: The performance progress according to the Federal award(s) may not be monitored, thus having potential unallowable costs or unallowable activities.
Questioned Costs: None noted.
Context: Several programmatic reports tested were not submitted on a timely basis.
Identification as a Repeat Finding: Not applicable.
Recommendation: We recommend the Center 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.