National Restaurant Association Educational FoundationNon-Profit

Finding 2023-001—Late Reporting Submission Repeat Finding: No Federal Program Title—U.S. Department of Labor Registered Apprenticeship 17.285 Condition and Context The Foundation did not submit quarterly reports within the required time frame (four out of four quarterly reports tested). The first quarterly report covered the period from January 1 through March 31, 2023, and was due on May 15, 2023; the Foundation submitted the report on May 16, 2023. The second quarterly report covered the period from April 1 through June 30, 2023 and was due on August 14, 2023; the Foundation submitted the report on August 15, 2023. The third quarterly report covered the period from July 1 through September 30, 2023, and was due on November 14, 2023; the Foundation submitted the report on November 16, 2023. The fourth quarterly report covered the period from October 1 through December 31, 2023, and was due on February 14, 2024; the Foundation submitted the report on February 15, 2024. Criteria The Department of Labor requires the ETA-9130 report to be submitted on a quarterly basis by specific dates. 2 CFR Section 200.303 requires entities receiving federal awards to establish and maintain internal controls deigned to reasonably ensure compliance with federal laws, regulations, and program compliance requirements. Effective internal controls should include procedures in place to ensure the timely and accurate posting of reports. Questioned Costs There were no questioned costs with respect to this finding. Cause The Foundation did not have effective controls in place to ensure reports were submitted timely. Reports were reviewed prior to submission but were not timely submitted. Effect The untimely submission of reports is not compliant with the requirements of the grant award and could impact future funding. Recommendation We recommend the Foundation implement controls to ensure required reports are submitted timely. Views of Responsible Officials We agree with this finding. See corrective action plan.

Finding 2021-001: Timely Submission of the Data Collection Form Repeat Finding: No. Condition: Under the Uniform Grant Guidance, Section 200.512, Report Submission, the audit must be completed and the data collection form must be submitted within the earlier of 30 calendar days of the auditor's report or 9 months after the end of the audit period. Criteria: The Foundation?s 2020 data collection form was not submitted within 30 days of report issuance. Questioned costs: None. Cause: The Foundation did not have an effective control to ensure timely electronic submission of the data collection form. Effect: Non-timely electronic submission of the data collection form represents noncompliance with regulations, which could have implications on federal funding. Recommendation: We recommend the Foundation ensure its control over timely electronic submission of the data collection form is effective. Views of responsible officials: We agree with this finding. See corrective action plan.