Finding 1208447 (2025-004)

Material Weakness Repeat Finding
Requirement
H
Questioned Costs
-
Year
2025
Accepted
2026-04-22

AI Summary

  • Issue: The Authority failed to identify expenditures made outside the allowed time frame for federal grant funds.
  • Requirements Impacted: Funds must only cover costs incurred between March 3, 2021, and December 31, 2024.
  • Recommended Follow-Up: Implement measures to verify that all future expenditures align with the specified period of performance.

Finding Text

Condition The Authority did not detect funds used for grantee expenditures that were outside the period of performance. Criteria Under the requirements of the federal grant program, the Authority may use funds only to cover costs incurred during the period beginning March 3, 2021 and ending December 31, 2024. Cause The Authority did not examine expenditures to ensure they were incurred during the period of performance.Effect The Authority was out of compliance with period of performance requirements of the federal program. The Authority was able to replace the expenditures with those inside the period of performance. Recommendation Steps should be taken to ensure that expenditures are incurred within the period of performance. View of Responsible Officials and Planned Corrective Action The auditee concurs with the recommendation.

Corrective Action Plan

The auditee concurs with the recommendation and has reaffirmed the need to review dates on supporting documentation before disbursements are made.

Categories

Period of Performance

Other Findings in this Audit

  • 1208442 2025-002
    Material Weakness Repeat
  • 1208443 2025-002
    Material Weakness Repeat
  • 1208444 2025-003
    Material Weakness Repeat
  • 1208445 2025-003
    Material Weakness Repeat
  • 1208446 2025-004
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $485,256