Finding 2024-002: Reporting (Material Weakness, repeat finding)
U.S. Treasury Department – Coronavirus State and Local Fiscal Recovery Funds (ALN 21.027)
Statement of Condition: During testing several of the College’s quarterly ARPA expenditure
reports were submitted to Bucks County after the deadline per the grant agreements. The
reports tested were submitted between 1-189 days late.
Criteria: The College is a subrecipient of ARPA funding from Bucks County. The grant
agreements state the College must submit quarterly expenditure reports to the County 11
days after the end of the quarter (calendar year).
Cause: The College did not have adequate controls in place to ensure the timely filing of
expenditure reports.
Effect: Failure to comply with ARPA reporting requirements could jeopardize future federal
funding.
Recommendation: We recommend that the College reconcile, review, and submit reports in a
timely manner based on grant agreements.
View of responsible officials and planned corrective actions: Management agrees with the
finding. The College has strengthened the process to ensure the timely and accurate reconciliation, review, and submission of expenditure reports consistent with the requirements of all grant agreements.
The College’s Grant Office created a Grant Project Management Platform to track compliance requirements for all grants including timely invoicing and reporting. This platform provides a dashboard and reminder functions for deadline monitoring. The Associate Dean, Academic Partnerships who manages the Grants Office, participates in weekly meetings with the Grants Manager and Executive Director, Research, Assessment, Data Analytics, & Reporting, to review deadlines and facilitate the timely and accurate completion of all tasks related to grant compliance.
Name(s) of Contact Person(s) Responsible for Corrective Action: Patricia Smallacombe, Associate Dean, Academic Partnerships
Anticipated Completion Date: February 28, 2025