Finding Text
2022-002: Period of Performance Federal Agency: U.S. Department of the Treasury Federal Program: Education Partnership Coalition Grant Federal Assistance Listing Number: 21.027 Pass-Through Agency: MN Department of Education Pass-Through Number(s): None Award Period: November 1, 2021 through June 30, 2023 Type of Finding: Significant Deficiency over Compliance and Other Matter Criteria or specific requirement: Per Uniform Guidance 200.214 Period of Performance, the Organization is subject to period of performance regulations, which requires allowable expenses under the grant to be incurred within the grant award period. Condition: There were two disbursements for which reimbursement requests were submitted under the grant that the expenses were incurred prior to the grant award period start date. Questioned costs: $1,829 Context: For a sample of disbursements within the grant period start date, there were two out of six disbursements for which the expense was incurred prior to the start of the grant period. Cause: The Organization submitted expenses for reimbursement that were incurred prior to the grant award period start date. Effect: Without the proper procedure in place, the Organization may incur unallowable costs outside of the grant award period. Repeat Finding: No Recommendation: We recommend the Organization review the expense incurred date for disbursements within the grant award period start date. Views of responsible officials and planned corrective actions: There is no disagreement with the finding.