Finding Text
21st CENTURY COMMUNITY LEARNING CENTERS: ALN 84.287; GRANT NO. 5609831723: GRANT PERIOD YEAR
ENDED JUNE 30, 2023Criteria: The Uniform Guidance in 2 CFR 200.77 defines "period of performance" as the time during which the non-Federal entity (grantee) may incur new obligations to carry out the work. When used in connection with a non-Federal entity’s use of funds under a Federal award, the term "obligations" "means orders placed for property and services, contracts and subawards made, and similar transactions during a given period that require payment by the non-Federal entity during the same or a future period.
Condition: The district charged expenditures to the program that were outside of the period of performance.
Cause: Responsible personnel misinterpreted the period of performance requirements.
Effect: Noncompliance with period of performance requirements .
Questioned Costs: $29,723.
Recommendation: The district should revisit the Education Department General Administrative Regulations (EDGAR) at 34 CFR 76.707, which provide a chart that specifies when obligations are considered made. Once reviewed, the district should develop formal policies and procedures to ensure compliance with the requirements. The policies and procedures should be documented and disseminated to all applicable personnel.
Views of Responsible Officials and Planned Corrective Action: The government agrees with this finding and will adhere to the attached corrective action plan.