Finding Text
FINDING 2022-004 Federal Program Information: 21st Century Community Learning Centers (Assistance Listing 84.287C) Criteria or Specific Requirement: C. Cash Management ? When non-federal entities are funded under the reimbursement method, the entity must pay for the costs for which reimbursement was requested prior the date of the reimbursement request. R. Reporting ? In accordance with the awarding agency?s annual grantee requirements, expenditure reports are to be submitted on a quarterly basis (even if there are no expenses) and be compliant with the spend-down in the Notice of Funding Opportunity/Request for Proposal. Reports are due on the 20th of the month following the end of the quarter. Condition: Amounts were inaccurately reported in the Organization?s quarterly expenditure reports. Cause: Lack of internal control and administrative oversight. Effect or Potential Effect: The Organization was not in compliance with the cash management and financial reporting requirements of its grant. Questioned Costs: Indeterminable. Context: For 6 of 6 quarterly expenditure reports selected for testing, the amounts reported did not tie to the underlying accounting records. As such, it could not be ascertained if the Organization paid for the costs prior to requesting reimbursement. Identification as a Repeat Finding: This is a repeat finding of Finding 2021-002. Recommendation: We recommend the Organization enhance its procedures and internal controls over record retention to ensure complete and accurate financial reporting. Views of Responsible Officials: The Alliance will enhance its procedures and internal controls over record retention to ensure complete and accurate financial reporting.