Finding 980064 (2023-002)

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Requirement
L
Questioned Costs
-
Year
2023
Accepted
2024-06-28

AI Summary

  • Issue: ASP submitted their Quarter 3 report late, violating the grant agreement with the City of Johnson City.
  • Requirements: The grant mandates timely submission of quarterly reports, which ASP failed to meet.
  • Follow-up: ASP should enhance their reporting processes to ensure all future reports are submitted on time.

Finding Text

Community Development Block Grant – AL# 14.218, Reporting Condition: ASP, a sub-recipient, did not submit their Quarter 3 report in a timely manner, which is in violation of the grant agreement ASP has with the pass-through entity, City of Johnson City, TN. Criteria: The grant agreement with the City requires an annual report, a projected expenditures report, and four quarterly reports be submitted by ASP in a timely manner. Cause: ASP failed to submit their Quarter 3 report before it was due. Effect: ASP violated their agreement with the City and submitted their report late. Context: The Quarter 3 report required by the grant agreement between ASP and the City of Johnson City was not submitted timely. Questioned Costs: N/A Recommendation: ASP should submit all required reports in a timely manner per the grant agreement. Additionally, ASP should review controls and procedures in place to ensure that there are policies to help aid with timely report completion. Repeat Finding: No. Management’s Response: ASP is currently engaged in home rehabilitation projects under an agreement with Johnson City CDBG. This agreement stipulates that quarterly reports must be submitted by the 15th of the month following the quarter. Despite completing the required work and accurately tracking expenses, the report due on 10/16/2023 was submitted a little over 2 weeks late on 11/2/2023 due to an omission by staff. However, ASP has maintained communication with the grant administrator at Johnson City and has remained compliant with all other aspects of the contract. The delayed submission of the quarterly report has not impacted ASP’s favorable standing with the city, and we have promptly rectified the situation, ensuring full compliance with the agreement

Categories

Subrecipient Monitoring Reporting

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
14.218 Community Development Block Grants/entitlement Grants $323,394
10.433 Rural Housing Preservation Grants $294,831
23.002 Appalachian Area Development $243,357
14.239 Home Investment Partnerships Program $190,292
14.251 Economic Development Initiative, Community Project Funding and Misc. Grants $106,773
14.921 Older Adults Home Modification Grant Program $7,754