Finding Text
Findings and Questioned Costs – Major Federal Programs
Finding 2023-001: Internal Control over Compliance and Compliance with Monitoring
Federal Programs: ALN 93.575 American Recovery Plan Act
Criteria: In accordance with the grant agreement and Division of Early Learning (DEL) Program
Guidance 240.21, COVID-19 Crisis, the Coalition is required to perform sampling and monitoring of
service providers who receive subgrants under the American Recovery Plan Act (ARPA). Sampling
and monitoring are to be completed on a quarterly basis using DEL provided sampling guidance.
Condition: The Coalition did not timely complete the sampling and monitoring of providers for the third and fourth quarters as required by DEL.
Cause: Sampling and monitoring of the providers was delayed due to personnel turnover at the
Coalition.
Effect: The Coalition did not meet grant agreement and DEL Program Guidance requirements related to ARPA subgrant funding.
Recommendation: We recommend the Coalition establish procedures to allocate resources to ensure that compliance with monitoring requirements is performed timely.
Management’s Response: See Management’s Corrective Action Plan beginning on page 23.