Finding Text
Condition
The required quarterly financial report for the period ended September 30, 2023 was not submitted on its due date.
Criteria
As part of the agreement between the Organization and the Passthrough Agency, the Organization should submit quarterly financial reports during the follows 30 days at the end of each quarter.
Context
We request two reports submitted during the year ended September 30, 2023 and observed the report was not submitted on its due date.
Cause
The Organization failed to submit the required report because they did not have an approved budget on time, and the changes on amounts on it.
Effect
The Organization cannot comply with the reporting requisites; the evaluation and use of the federal funds cannot be observed and monitored by the Agency. The situation could affect the program outcomes.
Questioned Costs
Not determined
Recommendation
We recommend the Organization request the approved budget to the Passthrough Agency at the beginning of the year and maintain the schedule of the due date of required reports.