Finding 539080 (2024-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-28

AI Summary

  • Core Issue: Interim performance reports were submitted late for both quarters during the audit period, violating reporting deadlines.
  • Impacted Requirements: Reports must be submitted electronically within 30 days after each quarter's end, detailing technical progress and issues.
  • Recommended Follow-Up: Establish controls to ensure timely submission of reports and monitor compliance with reporting requirements.

Finding Text

Criteria: Per 2 CFR 200.328 and the Cooperative Agreement with the US Army, the Reporting Requirements state that (a) interim performance reports must be submitted in electronic form, (b) contain detail technical progress to date and report on all problems, technical issues, or major developments that arose during the reporting period, and (c) be submitted quarterly within 30 days after completion of the reporting period throughout the term of the agreement. Condition: During the process of performing our audit, we noted that the interim performance report for two of two quarters selected during the period July 1, 2023 – June 30, 2024 were not submitted within 30 days after completion of the reporting period. Questioned costs: None noted Effect: The auditor must report late submission of interim performance reports as audit findings in a schedule of findings and questioned costs. The Association is not in compliance with the interim performance reporting deadline. Cause: The interim performance reports were all completed on the same date and were submitted, via e-mail, in one batch for the entire period of July 1, 2023 – June 30, 2024, in October 2024 instead of the required reporting due dates for each quarter. Recommendation: We recommend that the Association monitor reporting compliance by understanding the reporting requirements and establishing controls and processes to complete the timely filing of the interim performance reporting package by the due date. Management’s Corrective Action Plan: Management has indicated that they have put certain procedures in place as detailed in the Corrective Action Plan located in Appendix A of the Schedule of Findings and Questioned Costs.

Corrective Action Plan

Audit Finding: Pursuant to 2 CFR 200.327 and CFR 200.328 Report Requirements, Army West Point Athletic Association Inc. (“AWPAA”) did not submit its interim performance reports within 30 days after the completion of each reporting period. Root Cause Analysis: During FY2024, AWPAA did not submit its quarterly interim performance reports in accordance with the CA requirements. Instead, AWPAA submitted the FY2024 quarterly reports concurrently in October 2024. This was an oversight by the AWPAA & Government Program Management Teams. Corrective Action Plan: To review the interim performance reporting requirements as outline in Section 10B of the Cooperative Agreement and coordinate the timely monitoring and submission of these quarterly reports by the AWPAA Program Management Team. Estimated Completion Date: October 30, 2024 and note: Interim Performance Report for the period ended September 30, 2024 was submitted October 28, 2024 (due by October 30, 2024). Interim Performance Report for the period ended December 31, 2024 was submitted January 29, 2025 (due by January 30, 2025).

Categories

Reporting

Other Findings in this Audit

  • 1115522 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
12.432 U.s. Military Academy Athletic Programs at West Point $12.24M