Finding Text
Finding Type : Immaterial noncompliance with major program requirements
Title and Federal Assistance Listing Number of Federal Program : 11.611 Manufacturing Extension Partnership (MEP) Cooperative Agreement 70NANB16H216
Finding Resolution Status : Resolved
Criteria : CIFT, as a subrecipient of the Ohio Department of Development (ODOD), had Unexpended Program
Income (UPI) for the 5 year term of the above referenced Cooperative Agreement.
Condition : CIFT did not expend Program Income in the 5 year grant timeframe as required (for the years 2017-
2021) therefore creating UPI.
Context : UPI was discovered at the ODOD level during a close out audit of their 5 year Cooperative Agreement.
Cause : Several factors have contributed to this finding such as various reporting guidelines in the past, a change
in MEP Director, and lack of education as to what is considered Program Income. Subrecipients have
also not reported Program Income consistently as each has different interpretations on the policy. This
has become a topic of discussion across the national network with similar results of inconsistency and
confusion of definitions.
Effect : UPI not being captured correctly in the past has caused CIFT and ODOD to be out of compliance.