Finding Text
Criteria - 2 CFR 910 establishes that the auditee must establish and maintain effective internal controls over the federal awards that provide assurance that the entity is managing the federal awards in compliance with federal statutes, regulations, and the conditions of the federal award. 2 CFR 910 requires the auditee to collect financial information and monitor its activities under federal awards to assure compliance with applicable federal requirements and performance expectations are being achieved and report these items in accordance with the program requirements. Condition - Performance Progress semi-annual and annual reports were not completed and submitted by the due date. Cause – Bear River Head Start, Inc. failed to file the semi-annual and annual reports on a timely basis. Context – During the review of reports completed in relation to this program, we found that all reports were filed late due to internal changeover. Effect - Lack of compliance with designed internal controls over reporting could result in the organization reporting incorrect or incomplete information with the potential for lost funding for future grants. Questioned Costs – None reported. Recommendation – We recommend the Bear River Head Start, Inc. submit all reports in timely manner. This will ensure compliance with the award and the Bear River Head Start, Inc.’s policies.