Finding 971077 (2023-002)

AmeriCorps AL #94.011 Foster Grandparents/Senior Companion Cluster Criteria – The Organization makes drawdowns based on expenditures for the Foster Grandparents program. These drawdowns should match their actual expenditures for this program. Statement of Condition – The Organization double counted expenditures for the Foster Grandparent program in their tracking spreadsheet in the prior year. Since this is a three year grant period, the Organization intended on correcting this error in the current year draw downs but was not. Questioned Costs – The amount of known questioned costs was $1,643 and total likely questioned costs were below the $25,000 threshold as outlined by section 200.516 of the Uniform Guidance. Effect of Condition – The Organization drew down excess funds during the second year of the grant reporting period. Cause of Condition – The Organization double counted expenditures for the Foster Grandparent program in their tracking spreadsheet. Recommendation – The Organization should consider the costs and benefits of establishing a financial management system that provides for the identification, in its account, of all funds expended related to federal funding to ensure that expenditures are not double counted when reported for reimbursement. Management’s Response – The Organization will review procedures and processes around reporting of expenditures for grants, specifically the Foster Grandparent reporting. In-depth training will be provided to Finance and applicable staff in relation to multi-year grants.