Finding Text
Reporting - Significant Deficiency in Internal Control Over Compliance and Noncompliance (Repeat of Finding 2020-004)
Criteria: Per CFR Section 200.328, nonfederal entities may be required to submit performance reports at least annually as required by the terms of the federal award. The Title III program requires annual performance reports which includes a section on expenditures incurred during the reporting period.
Condition: The College did not submit annual performance reports on time.
Cause: The College did not have sufficient procedures in place to ensure that the annual performance report is completed on time.
Effect: The performance report was submitted after the required time.
Questioned Costs: None
Context: The annual performance report was requested for the program and the report that was provided covered October 1, 2020 to September 30, 2021, and was not submitted until January 2024.
Recommendation: The College should ensure that all grant reports are prepared in a timely manner and should be submitte prior to the due date.
View of Responsible Officials: The College will ensure that all grant reports are reviewed in detaiul and information reported will be traced to the source reports by the reviewer. The College also implemented policies and procedures to ensure all grant reports are submitted prior to the due date.