Finding Text
Criteria―Grants typically include a period of performance requirement to complete a grant funded project. Costs incurred outside the period of performance may not be reimbursable. Condition―During our testing of AL: 66.442 – Small and Underserved Communities Grant Program and CSFA: 37.077 Wastewater Treatment Facility Construction, we noted that the period of performance ended on July 31, 2023, and April 15, 2023 for the programs, respectively. The County submitted invoices for work performed outside of the period of performance in the amounts of $514,912 (AL: 66.442) and $1,307,192 (CSFA: 37.077). In addition, there is additional work to be performed on the projects. Effect―The County has requested an extension of time in order for these costs to be reimbursed. Although it is likely the grantor will extend the period of performance, as of audit issuance date the extension has not been approved and these costs are considered questioned costs. Recommendation―We recommend management review current policies and practices for tracking period of performance grant requirements to ensure grant funded projects are completed within permitted time frames or extensions obtained from grantor agencies.