Finding Text
Reference Number: 2023-03 Finding: Finding Type: Noncompliance with Major Program Requirements Title and ALN of Federal Program: 21.027 - Coronavirus State and Local Fiscal Recovery Funds Criteria or Specific Requirement: L. Reporting – Franklin County Department of Job and Family Services (the pass-through grantor) requires submission of monthly invoicing within 15 calendar days of each month-end. Additionally, a program report is required to be submitted monthly under the subaward agreement. Condition: One monthly invoice was identified as being submitted to the pass-through grantor after the deadline. No monthly program report was submitted for December 2023. Cause: Resource constraints and lack of timeliness in the Organization’s cost reconciliation process. The requirement to submit the monthly program report was informally waived by the pass-through grantor. Effect or Potential Effect: Failure to submit reports timely causes the Organization to be out of compliance with grant requirements. Questioned Costs: None. Identification as a Repeat Finding: N/A – this was not reported as a finding in the prior audit report. Context: Of two monthly invoices selected for testing, one was identified as being submitted to the pass-through grantor after the required 15-calendar day timeframe. No monthly program report was submitted for December 2023. Recommendation: All requested invoices and reports should be submitted in accordance with the grant requirements outlined in the underlying agreement. Though the pass-through grantor provided informal extensions and/or a waiver of requirements, we recommend the Organization obtain formal amendments for any exceptions from grant provisions to minimize the risk of uncertainty. Views of Responsible Officials: Management agrees with the finding and recommendation.