Finding 980140 (2023-002)

2023-02 - Disallowed Activities Criteria: Recipients of grant monies may only expend those funds on allowed activities as set forth by the grant agreement. Condition: During subrecipient monitoring, the Alabama Coalition Against Rape reported on salaries and wages related to disallowed activities being included in draw requests for grant number FVP ARP SA 2022-FV-SA-293. Context/Cause: Per the subrecipient monitoring performed by the Alabama Coalition Against Rape, staff wages relating to activities other than sexual assault support were included in draw requests for grant number FVP ARP SA 2022-FV-SA- 293. These activities are disallowed under the grant agreement. Effects: Funds related to the disallowed activities were required to be repaid to the Alabama Coalition Against Rape. Incorrectly assigning activities to grants could result not only in repayment of monies related disallowed activities but the canceling of the related grant agreements if not corrected in a timely fashion. Recommendation: We recommend the Board review its processes to ensure that only allowed costs and activities be assigned to the related grant. Auditee's Response: We acknowledge the above finding. Misappropriated monies were repaid to ACAR. Sexual Assault staff were released and the program has been halted.