Finding Text
Criteria: Failure to comply with the grant agreement’s terms and applicable compliance requirements: The Corporation did not comply with grant compliance requirements related to timeliness of submitting reports to funding agencies. Specifically, it was noted for the Corporation’s major program, Early Head Start, that there were 5 out of 10 reports submitted outside of defined due dates. The delayed reporting, if uncorrected, might result in delays in the review and approval process on claim reimbursement and ability to make informed decisions about the future requirements on grant funding.
b. Condition: The Corporation has shown inconsistent performance on the submission of periodic grant reports in a timely matter. This submission pattern conflicts with grant timelines outlined in the Notice of Awards.
c. Context: Recipients of federal grants are required to comply with all terms and applicable regulations of grant agreements.
d. Questioned Costs: None identified.
e. Cause: Early in the fiscal year, there was staff turnover which resulted in late reports due to the learning curve. Some other reports were submitted timely and required changes as requested by the review agent. These resulted in the final submission after the due date.
f. Effect: Considered to be an other matter related to internal control over compliance.
g. Recommendation: Management should take steps to ensure that all grant reports are submitted in a timely manner going forward. This includes adherence to system implemented to track grant report due dates and establish internal deadlines for the preparation of reports that provide adequate time for review and submission.