Finding 519543 (2024-001)

Federal Program: U.S. Department of Commerce-ALN 11.307, Urban Agriculture Mapping and CEDS Integration Criteria: 2 CFR 200.302 requires that non-federal entities must provide for the accurate, current, and complete disclosure of financial results for each Federal award or program in accordance with the reporting requirements set forth in 2 CFR section 200.328 Condition/Context: During our testing, we reviewed the semi-annual and final federal financial report and noted that the semi-annual federal financial report due on October 31, 2023, was submitted on November 13, 2023. Cause: The Board did not have adequate policies and procedures in place to allow all federal financial reporting to occur timely. Effect: The Board is not in compliance with reporting requirements. Questioned Cost: None Recommendation: The Board should enhance it policies and procedures to ensure that all future reports are submitted timely. Views of responsible officials: Management agrees with the finding and the Auditors’ recommendation. See Corrective Action Plan at the end of the report.