Finding 947840 (2023-001)

Type of Finding: Significant Deficiency in Internal Control over Compliance (Reporting) Criteria: Timely and accurate performance reporting is vital in the Organization's internal control to ensure that the organization is in compliance with major state contract reporting requirements. Condition and Context: Performance reports are to be prepared and submitted timely and accurately by management. Effect: Through our review of the reporting requirements of the Coronavirus State and Local Fiscal Recovery Funds we noted that there was one bi-annual performance report that was not submitted to the funder timely. Management and the funder agreed that the reports had not been submitted due to turnover within the organization. Management submitted these performance reports to the funder seven months following the reporting requirement due date and the funder has accepted the reports and notes that the organization is now in compliance with the reporting requirements. Recommendation: We recommend management put processes in place to ensure timely preparation and review of required performance reports in accordance with the terms of the state grant award. Views of Responsible Officials and Planned Corrective Actions: See accompanying Corrective Action Plan