Finding 1079838 (2024-001)

Finding: Item 2024-001 – Reporting: Delinquent Reports Federal Program – Coronavirus State and Local Fiscal Recovery Funds - American Rescue Plan Act (ARPA) Assistance Listing Number – 21.027 Criteria: The grant agreements for ARPA require the statistical data report to be filed by the fifteenth day after completion of the month being reported and include specified data as outlined per the contract. Condition/context: Two of the four monthly ARPA statistical data reports we tested were filed after the due date. Additionally, several reports contained inaccurate data. The data was subsequently corrected. Cause: Tulsa Performing Arts Center Trust did not have adequate processes in place over the nonfinancial contract requirements of the grant. Effect: Noncompliance with grants could result in the loss of grant funds or additional federal oversight. Questioned cost: Not applicable. Recommendation: We recommend Tulsa Performing Arts Center Trust establish an internal control to identify required reporting for new grants during transition periods and a process to verify the accuracy of submitted data. View of responsible officials: Management's response is reported in "Corrective Action Plan" at the end of this report.