Finding 561652 (2024-004)

Significant Deficiency
Requirement
H
Questioned Costs
-
Year
2024
Accepted
2025-05-28

AI Summary

  • Core Issue: The College requested $785 for expenses incurred outside the grant's performance period.
  • Impacted Requirements: Federal guidelines require that only costs incurred during the grant period are eligible for reimbursement.
  • Recommended Follow-Up: Implement quarterly checks to ensure compliance with the grant period for all reimbursement requests.

Finding Text

Period of Performance. Questioned Costs: $785. Condition: The College requested $785 of reimbursement for expenses that were out of the period of performance. Criteria: Per federal compliance guidelines, expenditures requested for reimbursement have to be incurred during the grant period. Cause: These expenses were incurred in an out of period month but paid in a month that was covered by the grant. In error this expense was requested for reimbursement. The College discovered this error during their end of year closing process and adjusted the expenditures claimed in the October 2024 SF270 report to fix this issue. Effect: The College was not in compliance with Period of Performance requirements. Recommendation: We recommend the College do a double check each quarter to ensure only costs incurred during the grant period are included in the reports for reimbursement. View of Responsible Officials: Management acknowledges the finding and has prepared a corrective action plan. Anticipated Date of Completion: June 30, 2025

Corrective Action Plan

During fiscal year 2024, the College had two grant awards with Natural Resources Conservation Services (NRCS). The first grant award was from September 1, 2022 through August 31, 2023. The second grant award was from the date of final contract signature which was September 29, 2023 through September 21, 2028. Due to the gap period between contracts, the September 2023 NRCS general ledger was cleared of any expenses. A grant program staff member attended a training in August 2023 and submitted for travel reimbursement in October 2023. Grant program staff members attended a conference in September 2023 and the registration fees were paid in October 2023. The travel reimbursement, conference registration fees and corresponding indirect costs were included in the October 2023 financial report submitted to NRCS for reimbursement. Once the error was discovered, the expenses were removed from the NRCS general ledger and charged to an ·appro pri at e account. An adjustment was made to reduce the expenses on the October 2024 financial report submitted to NRCS. The college recognizes the importance of proper reporting for financial reports and reimbursement requests and that those reports should only include costs that are incurred during the grant period. The grant finance team will work with grant program staff to implement a schedule that will help to ensure that goods, services and travel are completed during the grant term, that invoices are submitted in a timely manner and prior to grant end, and when possible, payment will be made for said items prior to the end of the grant term. The grant finance team will review expenses incurred during the grant term and immediately following the grant term to confirm expenses are being reported in the correct period for financial reporting and reimbursement requests. Person(s) Responsible: Carrie Patton, Jen Evans Timing for Implementation: Immediate

Categories

Cash Management Period of Performance

Other Findings in this Audit

  • 561637 2024-001
    Significant Deficiency
  • 561638 2024-002
    Significant Deficiency
  • 561639 2024-003
    Significant Deficiency
  • 561640 2024-001
    Significant Deficiency
  • 561641 2024-002
    Significant Deficiency
  • 561642 2024-003
    Significant Deficiency
  • 561643 2024-001
    Significant Deficiency
  • 561644 2024-002
    Significant Deficiency
  • 561645 2024-003
    Significant Deficiency
  • 561646 2024-001
    Significant Deficiency
  • 561647 2024-002
    Significant Deficiency
  • 561648 2024-003
    Significant Deficiency
  • 561649 2024-001
    Significant Deficiency
  • 561650 2024-002
    Significant Deficiency
  • 561651 2024-003
    Significant Deficiency
  • 561653 2024-004
    Significant Deficiency
  • 1138079 2024-001
    Significant Deficiency
  • 1138080 2024-002
    Significant Deficiency
  • 1138081 2024-003
    Significant Deficiency
  • 1138082 2024-001
    Significant Deficiency
  • 1138083 2024-002
    Significant Deficiency
  • 1138084 2024-003
    Significant Deficiency
  • 1138085 2024-001
    Significant Deficiency
  • 1138086 2024-002
    Significant Deficiency
  • 1138087 2024-003
    Significant Deficiency
  • 1138088 2024-001
    Significant Deficiency
  • 1138089 2024-002
    Significant Deficiency
  • 1138090 2024-003
    Significant Deficiency
  • 1138091 2024-001
    Significant Deficiency
  • 1138092 2024-002
    Significant Deficiency
  • 1138093 2024-003
    Significant Deficiency
  • 1138094 2024-004
    Significant Deficiency
  • 1138095 2024-004
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.063 Federal Pell Grant Program $4.25M
84.268 Federal Direct Student Loans $1.80M
93.575 Child Care and Development Block Grant $510,570
17.274 Youthbuild $395,116
84.048 Career and Technical Education -- Basic Grants to States $383,018
15.611 Wildlife Restoration and Basic Hunter Education and Safety $381,075
84.425 Education Stabilization Fund $351,082
84.044 Trio Talent Search $289,733
84.047 Trio Upward Bound $278,343
10.069 Conservation Reserve Program $140,828
84.007 Federal Supplemental Educational Opportunity Grants $119,500
10.093 Voluntary Public Access and Habitat Incentive Program $101,236
84.033 Federal Work-Study Program $90,066
47.074 Biological Sciences $81,314
17.259 Wioa Youth Activities $66,190
84.002 Adult Education - Basic Grants to States $59,555
94.006 Americorps State and National 94.006 $53,904
47.050 Geosciences $50,313
66.461 Regional Wetland Program Development Grants $37,059
93.569 Community Services Block Grant $12,791
15.634 State Wildlife Grants $12,415