Finding Text
Criteria:
200 CFR Subpart D
Condition:
During our examination of the filings of the monthly programmatic reports that had to be submitted to the pass-through entity as required by the grant agreement, the Company could not provide evidence of filing for five (4) of the 12 months for the period under audit.
Cause:
This was caused by the fact that the reports were submitted by email, and the Company did not keep a copy of the emails sent. In the other hand, since the emails are eliminated from the Company’s server after 3 months, the Company was not able to retrieve the emails in order to evidence the filing of the reports.
Effect:
The Company could not provide the audit team with evidence that the reports required by the grant agreement were submitted to the pass-through entity.
Recommendation:
The Company must obtain a good understanding of all requirements included in the grant agreement, and ensure to keep evidence of compliance of such requirements for future reference and to provide evidence to any examination from the granting agency.
Views of responsible officials:
See Corrective Action Plan