Finding Text
Federal Program: American Rescue Plan Act (ARPA), AL 21.027. Criteria: Part 4 of the Compliance Supplement requires the submission of a quarterly Performance and Expenditure Report. According to the SLFRF Compliance and Reporting Guidance referenced in the supplement, these reports are due by the last day of the month following the end of each quarter. Condition: During the audit, we found that the Quarter 1 Performance and Expenditure Report was not submitted within the required deadline. Cause: The entity began preparing the report a few days before the deadline; however, when attempting to submit it, they encountered technical issues with the U.S. Department of the Treasury’s website, which prevented timely submission. Identification as a Repeat Finding: This is not a repeat finding. Effect: The entity could jeopardize future grant funding due to program noncompliance. Questioned Costs: None. Context/Sampling: A sample of all four quarterly P & E reports applicable under the fiscal year under audit were reviewed. Recommendation: We recommend the entity implement a tracking system to remind staff of the various reports due and respective deadlines ahead of time. Management’s Response: See corrective action plan.