Finding Text
Finding 2021-006
Program: Office for Coastal Management
Federal Financial Assistance Listing: 11.473
Federal Grantor: U.S. Department of Commerce
Passed-through: National Fish and Wildlife Foundation
Award No. and Year: 0318.19.070225 (2020)
Compliance Requirements: Reporting
Type of Finding: Material Non-Compliance/Material Weakness
Criteria:
2 CFR 200.328 - Unless otherwise approved by OMB, the Federal awarding agency must solicit only the OMB-approved governmentwide data elements for collection of financial information (at time of publication the Federal Financial Report or such future, OMB-approved, governmentwide data elements available from the OMB-designated standards lead. This information must be collected with the frequency required by the terms and conditions of the Federal award, but no less frequently than annually nor more frequently than quarterly except in unusual circumstances, for example where more frequent reporting is necessary for the effective monitoring of the Federal award or could significantly affect program outcomes, and preferably in coordination with performance reporting.
2 CFR 200.329(c)(1) -Requirements state that the non-Federal entity must submit performance reports at the interval required by the Federal awarding agency or pass-through entity to best inform improvements in program outcomes and productivity.
Condition:
For three of the four reports selected for testing, CFSC did not submit the reports to the National Fish and Wildlife Foundation by the required date.
Questioned Costs:
No questioned costs were identified as a result of our procedures.
Context/Sampling:
Sampling was not used. We selected all four reports filed during year. The condition noted above was identified during our procedures over the CFSC’s reporting provisions.
Repeat Finding from Prior Year:
No
Effect:
CFSC did not submit required reports in a timely manner, increasing the risk of noncompliance.
Cause:
CFSC’s procedures did not consistently ensure that the required reports were submitted on a timely basis.
Recommendation:
We recommend that CFSC modify and strengthen its current policies and procedures to ensure that all required reports are submitted on a timely basis to the appropriate Federal Agency or Pass-Through Entity.
Views of Responsible Officials and Planned Corrective Actions:
See Separate Corrective Action Plan.