Finding Text
Assistance Listing Number and Title: ALN 17.270, Reentry Employment Opportunities Federal Agency: U.S. Department of Labor Federal Award Numbers: YF-39537-23-60-A-4 and 24A60PE000026-01-00 Grant period: February 1, 2023 through July 31, 2026 and July 1, 2024 to December 31, 2027 Criteria: The Uniform Guidance requires recipients to maintain accurate and complete reporting systems. Financial management systems must provide accurate, current, and complete disclosure of financial results in accordance with the requirements of the federal award and grant agreement. In addition, the grant agreement requires submission of quarterly ETA-9130 Financial Reports and quarterly narrative reports no later than 45 days after the end of each quarter. Quarterly ETA-9130 Financial Reports are required to report cumulative amounts. All reports must reconcile to official accounting records and comply with prescribed content and format requirements, which includes reporting match expenditures. Condition: The Organization did not properly submit required reports timely in compliance with the terms of the grant agreements. Cause: The Organization had a misunderstanding regarding the requirements and deadlines of the reports. Effect: The Organization was out of compliance with specific reporting requirements that are required per the grant agreements. Context: The March 2025 Quarterly ETA-9130 report was submitted three days late without an approved extension. Of the four quarters tested, this was the only instance of a late submission that had no extension period granted. The Quarterly ETA-9130 reports for September 2024, December 2024, and March 2025 were submitted using quarterly financial information rather than the required cumulative financial information. Further, one grant agreement specified match requirements, and match expenditures were not reported on the quarterly reports. Questioned costs: None Repeat Finding: No Recommendation: We recommend the Organization increase its training on grant reporting requirements to ensure timelines are met and all required elements per the grant agreements are reported. Views of responsible officials of the auditee: The Organization agrees with the findings and has implemented written procedures to ensure timely submission of reports and training of staff.