Finding Text
Program Information: 21st Century Community Learning Centers (ALN #93.575) Criteria or Specific Requirement (Including Statutory, Regulatory or Other Citation): Federal Compliance Requirement: M. Subrecipient Monitoring- All accounting records must be supported by source documentation and retained in order to show for what purpose funds were spent per the grant agreement. Condition: The Organization is not in compliance with certain subrecipient monitoring conditions as required. Monthly subrecipient invoice did not agree to accounting records. Cause: Administrative oversight with respect to subrecipient monitoring requirements. Effect or Potential Effect: The Organization was not in compliance with subrecipient monitoring requirements. Questioned Costs: Below reporting threshold. Context: For 1 of 15 monthly invoices selected for testing, the Organization did not properly verify that the underlying expenditures incurred matched the invoice amounts requested for reimbursement from the State. Identification as a Repeat Finding: No similar findings noted in the prior year. Recommendation: We recommend that the Organization enhance its policies and procedures over subrecipient monitoring to ensure accurate invoicing. Views of Responsible Officials and Planned Corrective Actions: Management will update subrecipient monitoring procedures to ensure compliance with subrecipient monitoring requirements.