Finding Text
Item 2023-004 – Performance Reporting
Significant Deficiency
Federal Program – COVID-19 – Coronavirus State and Local Fiscal Recovery Funds
Assistance Listing Number – 21.027
Pass-through Grantor's Numbers – 2159FR0256, 2159FR0212
Federal Award Year – December 31, 2023
Federal Agency – U.S. Department of Treasury
Pass-Through Entity – Tulsa County/City of Tulsa
Tulsa County required both quarterly and annual performance reports to be submitted per the sub-recipient agreement for this federal grant. The City of Tulsa required monthly performance reports to be submitted per the sub-recipient agreements for this federal grant.
The Foundation had one affiliated entity who received federal funding through Tulsa County, however there were no formally established internal controls surrounding the accuracy of and timely submission for the required annual and quarterly reports.
The Foundation has two affiliated entities who received federal funding through sub-recipient agreements with the City of Tulsa. Neither affiliate could provide evidence that monthly reports were submitted to the City of Tulsa.
The Foundation's affiliates lacked formal review processes over performance reporting requirements to the pass-through agencies.
Lack of internal control policies could result in instances of noncompliance with federal standards. This could result in additional oversight of the awarding entities, or future lack of funding.
Not applicable.
This is not a repeat finding.
The Foundation's affiliates should appoint an individual to oversee all reporting requirements relating to federal awards received and establish a proper review process to ensure performance reports are accurate and filed timely.
Management's response is reported in "Corrective Action Plan" at the end of this report.