Finding Text
Federal Agency: United States Department of Commerce
Federal Program Name: Office for Coastal Management
Assistance Listing Number: 11.473
Federal Award Identification Year: 2020
Pass-Through Agency: National Fish and Wildlife Grant Agreement
Award Period: 9/1/20-08/31/23
Type of Finding: Other Matters - Significant Deficiency in Internal Control
Criteria: 2 CFR 200.328 - Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB approved, governmentwide data elements available from the OMB designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting. 2 CFR 200.329(c)(1) -Requirements state that the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or passthrough entity to best inform improvements in program outcomes and productivity.
Condition: For one of the two reports selected for testing, CFSC did not submit the reports to the National Fish and
Wildlife Foundation by the required date.
Context: A nonstatistical sample of 2 out of 4 required reports were selected for testing for the Office for Coastal
Management program. The condition noted above was identified during our procedures over the CFSC’s reporting requirements.
Effect: CFSC did not submit required reports in a timely manner, increasing the risk of noncompliance.
Cause: CFSC’s procedures did not consistently ensure that the required reports were submitted on a timely
basis.
Repeat Finding: The finding is a repeat finding.
Recommendation: We recommend that management modify and strengthen its current policies and procedures to ensure that all required reports are submitted on a timely basis to the appropriate Federal Agency or Pass-Through Entity.
Management’s Views: See separate corrective action plan.