Finding 1099478 (2024-002)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-02-12
Audit: 342296
Organization: Tahoe Regional Planning Agency (NV)
Auditor: Davis Farr LLP

AI Summary

  • Core Issue: TRPA submitted the Performance Progress Report 178 days late, violating grant terms.
  • Impacted Requirements: Timely reporting is essential for compliance with the U.S. Department of Interior's grant conditions.
  • Recommended Follow-Up: TRPA should create a checklist for all report due dates to ensure timely submissions in the future.

Finding Text

CFDA Number: 15.652 – Invasive Species, U.S. Department of Interior Pass-Through Entity: None, direct program Award Number: F20AC11339-00 Compliance Requirement: Reporting Type of Finding: Noncompliance Criteria: Grant No. F20AC11339-03 states, in part: Condition: TRPA did not submit its Performance Progress Report for the reporting period October 1, 2022 through September 30, 2023 in a timely manner. The report was due on December 29, 2023 but was submitted on June 24, 2024, which was 178 days late. Cause: The due date for the Federal Financial Report of July 21, 2024 was inadvertently used for the due date of the Performance Progress Report. Effect or Potential Effect: Submitting late progress reports results in noncompliance with the terms of the award and untimely progress communicated to the U.S. Department of Interior. Questioned Costs: None Recommendation: We recommend that TRPA develop a checklist of due dates for all reports required under the Grant and ensure that they are completed and submitted withing those required due dates. Management Response: TRPA will continue to follow its Grant checklists to ensure requirements are completed in a timely manner.

Categories

Reporting

Other Findings in this Audit

  • 523036 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
15.652 Invasive Species $1.01M
15.608 Fish and Aquatic Conservation - Aquatic Invasive Species $409,083
15.664 Fish and Wildlife Coordination and Assistance $263,038
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $122,771
20.205 Highway Planning and Construction $55,814
10.690 Lake Tahoe Erosion Control Grant Program $50,669
66.419 Water Pollution Control State, Interstate, and Tribal Program Support $40,000
66.436 Surveys, Studies, Investigations, Demonstrations, and Training Grants and Cooperative Agreements - Section 104(b)(3) of the Clean Water Act $37,940
66.460 Nonpoint Source Implementation Grants $17,302
10.693 Watershed Restoration and Enhancement Agreement Authority $10,168