Finding Text
Criteria or Specific Requirement – A portion of the funds received under the SLFRF ARPA Scholarship Program was to provide financial aid to children of Boulder County residents who are low-income and/or historically marginalized who have disparate access to childcare services.
Conditions – Unallowable costs may have been charged to the program.
Context – In our testing of financial assistance provided, we selected 25 recipients who in total received $11,384 in financial aid. The grant was for a total of $500,000 of which $350,000 was for financial aid.
In our sample, we found the following instances in which the recipients of financial aid may not have been eligible:
• 3 of the recipients of financial aid were children of employees of the Organization. Financial aid of $3,333 was provided to these recipients without verification of eligibility.
• For 7 of our selections totaling $2,216, documentation was not on file to support eligibility.
Cause – Established controls for determining allowable activity were not adequate.
Effect – Employee childcare was charged to the program which may be unallowable costs.