Finding Text
Item: 2024-003
Assistance Listing Number: 16.812
Program: Second Chance Act Reentry Initiative
Federal Agency: U.S. Department of Justice
Pass-Through Agency: Pima County
Contract Number: CT-BH-21-378
Award Year: 10/01/2023 – 9/30/2024
Compliance Requirement: Reporting
Criteria: In accordance with the grant agreement, the Organization is required to submit monthly reports to the grantor within 10 days following the end of each month.
Condition: For all 4 of the monthly reports tested, the reports were submitted subsequent to the 10th day following the end of each respective month.
Questioned Costs: N/A
Context: In a population of 12 monthly reports, we conducted a non-statistical sample of 4 reports. For all 4 reports tested, we noted the reports were submitted subsequent to the 10th day following the end of each respective month.
Effect: The system of internal controls was not properly implemented to ensure review, approval and submission of reports in a timely manner. This is deemed to be a material weakness in internal control over compliance.
Cause: Review and approval controls of the monthly reports were not operating timely or effectively.
Identification as a Repeat Finding: Not a repeat finding
Recommendation: The Organization should ensure monthly reports are reviewed and approved in a timely manner to ensure grant reporting deadlines are met.
Views of Responsible Officials: Management of the Organization concurs with the finding. See Corrective Action Plan.