Finding Text
Type of Finding: Significant Deficiency in Internal Control over Compliance
Condition: The Organization’s internal controls over compliance related to reporting were not effective.
One of the reports tested was not properly filed by the deadlines outlined in the notice of award.
Criteria or specific requirement: 2 CFR 200.303(a) establishes that the auditee must establish and
maintain effective internal control over the federal award that provides assurance that the entity is
managing the federal award in compliance with federal statutes, regulations, and conditions of the
federal award. The Organization is required to comply with various reporting requirements for financial
and special reports.
Questioned costs: None
Effect: The auditor noted no instances of noncompliance with the content of the reports; however, the
lack of internal controls over these compliance requirements provides an opportunity for
noncompliance.
Cause: Management oversight.
Repeat Finding: No
Recommendation: We recommend that management monitor reporting deadlines to meet all reporting
requirements.
Views of responsible officials and planned corrective actions: Management will review monitor
reporting requirements related to the grants to ensure timely submission in future reporting.