Finding Text
Criteria: The Organization’s contract for the federal award includes periodic performance reporting requirements that are
due on certain dates following the reporting period-end.
Condition and Context: We noted that the performance reports specified by the grant agreement were not prepared and filed in a timely manner.
Questioned Costs: None
Cause: Management oversight
Effect: Without adequate controls over these filings requirement, the Organization may not be in compliance with the terms of the grant agreement.
Repeat Finding: No
Recommendation: Prepare and file the delinquent performance reports with the pass-through entity as soon as possible.
Views of Management: Management agrees with the finding and is implementing procedures that are further discussed in
the corrective action plan. See Corrective Action Plan.