Finding 529984 (2024-001)

Significant Deficiency
Requirement
L
Questioned Costs
-
Year
2024
Accepted
2025-03-25
Audit: 348100
Organization: Alpine Achievers Initative (CO)
Auditor: Rgo

AI Summary

  • Core Issue: Three out of twelve Period Expense Reports (PERs) were submitted late, with one being over 30 days past due.
  • Impacted Requirements: Timely submission of PERs is required by the 15th of each month to avoid payment denial.
  • Recommended Follow-Up: Alpine Achievers Initiative should review and enhance their submission processes to ensure compliance with deadlines.

Finding Text

2024-001: Late Submission of the Period Expense Report (PERs) Compliance with Uniform Guidance - Reporting Federal Agency: Corporation for National and Community Service Federal Program Name: AmeriCorps State and National; AmeriCorps State and National - ARPA Assistance Listing Number: 94.006 Pass-Through Entity: Serve Colorado Governor’s Commission on Community Service (Serve Colorado) Criteria: Alpine Achievers Initiative is required to submit Period Expense Reports (PERs) by the 15th of each month. PERs submitted later than 30 days after the performance period end date may result in denial of payment. Condition: In our audit, we found that 3 out of 12 PERs tested were submitted after the 15th of the following month. In addition, 1 of the 3 PERs submitted untimely, was submitted later than 30 days after the performance period end date. Cause: Due to delays on responses from the grantor, the PERs report was not able to be prepared and submitted timely by the Organization. Effect: PERs submitted later than 30 days after the performance period end date may result in denial of payment. Questioned Costs: None noted. Recommendation: We recommend Alpine Achievers Initiative review and follow policies and procedures to ensure timely submission of reports View of Responsible Officials and Corrective Action Plan: Alpine Achievers Initiative agrees with the finding and has put together a corrective action plan that is included in this report.

Corrective Action Plan

Management’s Response and Corrective Action Plan: Alpine Achievers Initiative acknowledges the finding and recommendation. Late submissions occurred due to delays on responses from the grantor. Management will be more proactive in documenting communication regarding Period Expense Reports (PERs) to ensure that, if they are submitted late, there is clear evidence of why and what date they were initially submitted. Management is now aware that the PER system only reflects the final submission date once approved, not the initial submission date. To address this, Alpine Achievers Initiative (AAI) will implement a process to document the initial submission date along with any backup documentation of delays, including communications with Serve Colorado or other relevant parties. Additionally, Serve Colorado has clarified that while timely submission of PERs is required, grantees who communicate a need for additional time by the 15th of the month are considered compliant. Serve Colorado also noted that, based on AAI’s history and previous communications, they would not consider this a finding or an indicator of poor performance. Moving forward, AAI will ensure that any anticipated delays are formally communicated to Serve Colorado before the due date and that records of these communications are retained for audit purposes. Contact and Completion Date: Megan Strauss (megan@alpineachievers.org) is the primary contact, and the Executive Director at Alpine Achievers Initiative The correction action is expected to be resolved before the end of the next fiscal year-end of July 31, 2025.

Categories

Reporting Subrecipient Monitoring Period of Performance

Other Findings in this Audit

  • 529985 2024-002
    Significant Deficiency
  • 1106426 2024-001
    Significant Deficiency
  • 1106427 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
94.006 Americorps State and National 94.006 $1.15M
84.425 Education Stabilization Fund $493,550