Finding Text
Finding 2022-005 Significant Deficiency: Period of Performance ? Control and Compliance Finding ALN 32.009 ? Emergency Connectivity Fund Federal Agency: Federal Communication Commission Pass-Through Entity: Universal Service Administrative Co. Criteria Or Specific Requirement: The compliance provisions of the federal program require that final expense reimbursements take place within 60 days of the last service date. In addition, the Uniform Guidance requires that controls over compliance be properly designed, in place and operating effectively to ensure compliance with the requirements of the federal program related to special tests and provision requirements. Condition: Reimbursement request was not prepared and submitted until December 2022, even though 60 days after the last service date was August 2022. Cause: Management did not have an internal control process in place to ensure timely submission of the reimbursement request. Effect: The possibility exists that noncompliance with federal requirements could go undetected, and the federal agency could deny the request for reimbursement, without proper controls over compliance. Questioned Costs: Not applicable. Context: Reimbursement request was submitted in December 2022 and the federal agency funded the request in December 2022. Identification As A Repeat Finding: Not applicable. Recommendation: We recommend that management review its processes and controls surrounding applicable compliance requirements to improve the existing system such that it will ensure compliance with the requirements of federal grants. Views Of Responsible Officials: The Information Technology Department will provide all necessary grant paperwork to the Finance Office to ensure that all applicable deadlines are met, and that reimbursement happens in the allotted time period.