Finding 540414 (2023-001)

Finding 2023-001 Late Reporting and Noncompliance with Reporting Requirements Federal Agency: U.S. Department of Commerce Federal Program: Tribal Broadband Connectivity Program ALN: 11.029 Award Number: NT23TBC0290035 Award Year: 2022 Type of Finding: Material weakness in internal control over compliance and material noncompliance Criteria: The Uniform Guidance requires that the reporting package must be submitted within the earlier of 9 months after year end of 30 days after the report issuance, in accordance with the provisions of 2 CFR part 200, subpart F, section 200.512. Condition and Context: MPL did not adhere to the Uniform Guidance requirement of submitting the reporting package within the earlier of 30 days after the issuance date of the audit report or nine months after the end of the fiscal year. Cause: Lack of internal control related to Uniform Guidance reporting requirements. Effect: MPL was not in compliance with reporting requirements. Questioned Costs: None. Repeat Finding: No. Recommendation: We recommend that management complies with the Uniform Guidance reporting requirements. Managements Response: Management agrees with this finding, see Corrective Action Plan.