Finding Text
Finding 2022-009: Late Filing of Quarterly Reports. Information on the federal program: Assistance Listing Number 17.268 - H1-B Job Training Grant, U.S. Department of Labor, Employment Training Administration. Award number: HG-34352-20-60-A-53. Compliance requirements: Reporting. Type of finding: Material Weakness. Condition: ETA – 9130 quarterly reports for the quarters ended March 31, 2022 and June 30, 2022 were filed three days late. Effect or potential effect: Late filing could result in delayed funding and improper reporting. Cause: Lack of appropriate financial reporting policies. Criteria: The grant agreement requires all recipients to report quarterly financial data on the ETA – 9130 form no later than 45 calendar days after the end of each specified reporting quarter. Context: Management filed the March 31, 2022 and June 30, 2022 quarterly ETA – 9130 forms on May 18, 2022 and August 18, 2022 respectively. Questioned costs: None. Recommendations: We recommend management file ETA – 9130 forms timely. We recommend management implement financial reporting policies and procedures to ensure the timely filing of the ETA – 9130 forms. Views of the responsible officials and planned corrective actions: AJAC financial reporting policies and procedures have been updated to ensure timely filing of ETA-9130 form. Monthly reconciliations will help to ensure that all financial information is available for the ETA-9130 form ahead of submission deadlines.