Finding 602301 (2022-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2022
Accepted
2023-09-27

AI Summary

  • Core Issue: The Foundation did not submit three quarterly Federal financial reports on time.
  • Impacted Requirements: Reports must be submitted within 30 days after each quarter as per grant agreement.
  • Recommended Follow-Up: Management should enhance procedures to ensure timely preparation and submission of financial reports.

Finding Text

Finding 2022-002 Federal Financial Reports Federal Program: ALN 98.U01 Criteria: The program requires Federal financial reports be submitted by the Foundation 30 days after the end of each quarter. Condition: The financial reports for the first three quarters of the year were not submitted within the required timeframe. Context: The Foundation failed to submit three quarterly Federal financial reports to the Federal Agency in a timely manner. Effect: The Foundation is not in full compliance with the terms of its grant agreement. Cause: The Foundation did not have appropriate policies and procedures in place to ensure that all required financial reports were prepared and submitted on time. Questioned Costs: None noted. Repeat Finding: This is not a repeat finding. Recommendation: We recommend management of the Foundation improve its procedures surrounding the preparation and submission of required financial reports.

Categories

Reporting

Other Findings in this Audit

  • 25858 2022-001
    Significant Deficiency
  • 25859 2022-002
    Significant Deficiency
  • 602300 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
98.U01 Assets, Agency, and Trust Domestic Resources Mobilization As A Strategy for Promoting Locally Owned and Locally-Led Development in the Philippines $787,456