Finding Text
Finding #2023-004 – Material Weakness – Reporting
93.558 Temporary Assistance for Needy Families – Out of School Time Program
93.600 Head Start
Untimely Submission of Required Reports
Criteria
Under the Uniform Guidance (2 CFR Part 200), nonfederal entities are required to submit accurate and timely
financial, performance, and other reports to federal awarding agencies as specified by the terms of the federal
awards. Timely submission of these reports is essential for ensuring transparency, accountability, and proper
monitoring of grant activities.
Condition
The Organization is required to submit quarterly financial and performance reports. The total population was eight reports and of those four were selected for testing. These financial and performance reports were not submitted to the granting agencies within the deadlines established by the terms and conditions of the federal awards.
Cause
The failure to submit reports on time may have been due to insufficient internal controls or inadequate procedures for tracking reporting deadlines. It may also indicate a lack of staffing resources or ineffective communication between departments responsible for preparing and submitting the reports.
Effects
The untimely submission of required reports can hinder the granting agencies’ ability to monitor the progress and financial management of federal awards. This increases the risk of noncompliance with federal regulations and may result in penalties, suspension of funding, or negative impacts on future funding opportunities.
Questions Costs
None.
Perspective
Four reports were selected for testing out of eight. The four reports were filed between two to six weeks late. As
a result this audit finding is systemic.
Statistical Sample
The sample was a statistically valid sample.
Repeat Finding
This audit finding is not a repeat finding.
Recommendation
We recommend that the Organization strengthen its internal controls to ensure that all required reports are
submitted to granting agencies on time. Management should implement a centralized system to track reporting
deadlines and designate responsible personnel to monitor and ensure compliance with these deadlines.
Additionally, periodic reviews of the reporting process should be conducted to identify any potential issues and
address them proactively.
Views of Responsible Officials
Management agrees with the finding. The Organization agrees with this finding and has begun implementing corrective actions to ensure timely submission of required reports. The Organization is in the process of developing a reporting schedule and assigning dedicated personnel to monitor deadlines.