Finding Text
Information on the Federal Program: CFDA 10.665- U.S. Department of Agriculture Schools and Roads
Grants to States, U.S. Forest Service Cluster passed through Arkansas State Treasurer.
Compliance Requirements. Activities Allowed or Unallowed, Allowable Costs Principles, Cash
Management, Matching Level of Effort, Earmarking, Reporting, Special Tests and Provisions.
Criteria: Program requirements state that no later than February 1, of the year after Title III funds are
expended, the County must submit a certification to the U.S. Forest Service that the County funds expended
in the applicable year have been used for the uses authorized under this Title including the amounts
expended and their uses.
Condition: The County had not completed and submitted the certification to the proper authorities.
Cause. County management was unaware of this requirement.
Effect or Potential Effect. As a result, the County is not in compliance with the Reporting and Special Tests
and Provisions requirements of the grant.
Questioned Costs: $ 10,603.
Context: Our review of the expenditures indicated the funds were used for expenditures that are allowable
under the program, however, because the County did not submit the certification to the resource advisory
committee, the expenditures are considered questioned costs.
Recommendations: County management should review the compliance requirements of the grant and
implement procedures to ensure the County is in compliance with all of the material compliance
requirements of the grant.