Finding Text
Finding Type: Noncompliance with Major Program Requirements Title and ALN of Federal Program: 93.558 – Temporary Assistance for Needy Families Criteria or Specific Requirement: L. Reporting - Under the subaward agreement with Franklin County Department of Job and Family Services (the pass-through grantor), the Association is required to submit monthly invoices within 15 calendar days following each month-end. Additionally, submission of monthly Program Outcome Reports and a Cumulative Payroll Report supporting the invoiced costs is required to be submitted in certain instances. Condition: Four out of five monthly invoices tested were identified as being submitted to the pass-through grantor after the required 15-day deadline. In addition, the April 2025 Program Outcome Report and Cumulative Payroll Report were not submitted. Cause: The invoice delays resulted from lack of timeliness for subaward execution and reconciliation activities, completion of required supporting documentation, and certain administrative delays involving the pass-through entity. The requirement to submit the April 2025 Program Outcome Report and Cumulative Payroll Report was informally waived by the pass-through grantor. Effect or Potential Effect: Failure to submit invoices and required reports timely causes the Association to be out of compliance with grant agreements. Questioned Costs: None. Identification as a Repeat Finding: Yes – was reported as finding 2024-02. Context: For four out of five monthly invoices tested, the Association did not submit within the 15-day timeframe. The April 2025 Program Outcome Report and Cumulative Payroll Report were not submitted as this requirement was informally waived by the pass-through grantor due to timing of the subaward execution. Recommendation: The Association should establish procedures to ensure monthly invoices and required reports are prepared, reviewed, and submitted within the timeframes specified in the grant agreement. Though the pass-through grantor provided informal waivers for the instances of noncompliance, we recommend the Association obtain formal amendments for any exceptions from grant provisions to minimize the risk of uncertainty. Views of Responsible Officials and Planned Corrective Action: Management acknowledges the finding and recommendation. The Association will continue to improve its reconciliation and invoice preparation process to support timely submissions and will seek written documentation from the pass-through entity for any changes, extensions, or waivers of grant reporting requirements.