Finding 1106426 (2024-001)

2024-001: Late Submission of the Period Expense Report (PERs) Compliance with Uniform Guidance - Reporting Federal Agency: Corporation for National and Community Service Federal Program Name: AmeriCorps State and National; AmeriCorps State and National - ARPA Assistance Listing Number: 94.006 Pass-Through Entity: Serve Colorado Governor’s Commission on Community Service (Serve Colorado) Criteria: Alpine Achievers Initiative is required to submit Period Expense Reports (PERs) by the 15th of each month. PERs submitted later than 30 days after the performance period end date may result in denial of payment. Condition: In our audit, we found that 3 out of 12 PERs tested were submitted after the 15th of the following month. In addition, 1 of the 3 PERs submitted untimely, was submitted later than 30 days after the performance period end date. Cause: Due to delays on responses from the grantor, the PERs report was not able to be prepared and submitted timely by the Organization. Effect: PERs submitted later than 30 days after the performance period end date may result in denial of payment. Questioned Costs: None noted. Recommendation: We recommend Alpine Achievers Initiative review and follow policies and procedures to ensure timely submission of reports View of Responsible Officials and Corrective Action Plan: Alpine Achievers Initiative agrees with the finding and has put together a corrective action plan that is included in this report.