Finding 1123976 (2024-001)

Significant Deficiency Repeat Finding
Requirement
H
Questioned Costs
$1
Year
2024
Accepted
2025-03-31
Audit: 351736
Organization: First Step, Inc. (AR)

AI Summary

  • Core Issue: Payments were made to employees before they met the eligibility requirements outlined in the grant agreement.
  • Impacted Requirements: Employees must work 30 days for hiring bonuses and 182 days for retention bonuses to comply with the grant.
  • Recommended Follow-Up: No further action is needed as the program has ended and all funds have been expended.

Finding Text

2024-001, Failure to comply with grant time-based requirements U.S. Department of Treasury - ALN: 21.019 Coronavirus Relief Funds Known and likely questioned costs: $910 Condition: During audit testing it was found that 13 payments were made to employees before their eligibility timeframe, as per the grant agreement, resulting in overpayment to employees and departure from grant compliance requirement, "allowable costs". Criteria: ARPA grant agreement states employees must have worked 30 calendar days before receiving their hiring bonus, and 6 continuous months (182 days) before receiving their retention bonus. Cause: The payment and tracking spreadsheet is manually maintained and not reviewed by a second employee. Effect: Non-compliance with grant contract. Recommendation: None. The program has ended. Management Response: All funds have been expended, program has ended.

Categories

Questioned Costs Allowable Costs / Cost Principles Eligibility

Other Findings in this Audit

  • 547534 2024-001
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
10.558 Child and Adult Care Food Program $601,894
21.019 Coronavirus Relief Fund $474,775
93.575 Child Care and Development Block Grant $31,400
84.187 Supported Employment Services for Individuals with the Most Significant Disabilities $22,100
10.555 National School Lunch Program $17,097
10.565 Commodity Supplemental Food Program $13,097