Finding Text
Federal Program Name: COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Federal Agency: U.S. Department of Treasury
Federal Assistance Listing Title and Number: COVID-19 Coronavirus State and Local
Fiscal Recovery Funds, 21.027
Award Year: January 1, 2023 – December 31, 2023
Criteria or Specific Requirement: Activities Allowed or Unallowed/Allowable Costs
Condition: Subrecipient self-reported misuse of federal grants funds. (Other Instance of
Noncompliance)
Questioned Costs: $46,111
Context: During 2024 a subrecipient self-reported misuse of federal grant funds claimed in
2023 totaling $46,111 of expenses used for unallowable purposes.
Effect: Costs were approved by the subrecipient without appropriate review for allowability.
Cause: Adequate review of allowability of costs by the subrecipient was not performed
properly due to oversight in administration of the program.
Repeat Finding: No
Recommendation: We recommend the Foundation revisit controls over this compliance
requirement with subrecipients to ensure appropriate documentation is obtained and
maintained within files by subrecipients.
Views of Responsible Officials and Planned Corrective Action: See corrective action plan
prepared by management and attached.