Finding Text
2024-001, Failure to comply with grant time-based requirements
U.S. Department of Treasury - ALN: 21.019 Coronavirus Relief Funds
Known and likely questioned costs: $910
Condition: During audit testing it was found that 13 payments were made to employees before their eligibility timeframe, as per the grant agreement, resulting in overpayment to employees and departure from grant compliance requirement, "allowable costs".
Criteria: ARPA grant agreement states employees must have worked 30 calendar days before receiving their hiring bonus, and 6 continuous months (182 days) before receiving their retention bonus.
Cause: The payment and tracking spreadsheet is manually maintained and not reviewed by a second employee.
Effect: Non-compliance with grant contract.
Recommendation: None. The program has ended.
Management Response: All funds have been expended, program has ended.