Finding Text
Item:
2024-002
Assistance Listing Number:
93.434
Program:
Every Student Succeeds Act/Preschool Development Grants
Federal Agency:
U.S. Department of Health and Human Services
Pass-Through Agencies:
State of Arizona
Contract Number:
90TP0087-01-00
Award Year:
January 1, 2024 – September 30, 2024
Compliance Requirement:
Reporting
Criteria:
Per the Preschool Development grant (“PDG”) manual provided by the grantor, a completion report is required to be submitted at the end of each grant award period.
Condition:
Required report was not submitted to the granting agency timely.
Questioned Costs:
Unknown
Context:
In our testing of the Cohort-1 grant awarded under PDG, we tested the one completion report due within 3 months of the period end, which was September 30, 2024. The submission was submitted 5 days after the required due date. This is deemed to be a material weakness in internal control over compliance.
Effect:
The system of internal controls was not properly implemented to ensure timely report submission.
Cause:
The Association did not have a process to confirm/verify the due date for this report. Upon notification from the granting agency, the Association submitted the required report.
Identification as a Repeat Finding:
Not a repeat finding.
Recommendation:
The Association should enhance its processes and controls to ensure that required reports are submitted to granting agencies by the required due dates.
Views of Responsible Officials:
Management of the Association concurs with the finding. See Corrective Action Plan.