The Consortium for Entrepreneurship Education

Submitting OIG:

Report Description:

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements.

Date Issued:

Monday, July 17, 2023

Agency Reviewed / Investigated:

Appalachian Regional Commission

Submitting OIG-Specific Report Number:

OIG Rpt 23-20

Location(s):

Charleston, WV

United States

Type of Report:

Audit

Questioned Costs:

$155,287

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

View Document:

Attachment	Size
IG-23-20PW-19727.pdf	1.69 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
23-20-01	Open	No
The Grantee revise its current policies and procedures to include the tracking of grant expenditures incurred and properly reconciling costs for accurate reporting to ARC.
23-20-02	Open	No
The Grantee revise the final ARC Form SF 270, Request for Advance or Reimbursement, to exclude duplicate costs in the amount of $40,522 from the total non-Federal match funds.
23-20-03	Open	No
The Grantee revise its current policies and procedures to ensure that costs claimed are adequately supported in accordance with the regulations.
23-20-04	Open	No
The Grantee revise the final ARC Form SF 270, Request for Advance or Reimbursement, to exclude total questioned costs in the amount of $6,690 from the total ARC funded amount and $108,075 from the total non-Federal match funds.
23-20-05	Open	No
We recommend the Grantee revise its current policies and procedures to ensure PPRs including coversheets and narratives are submitted to ARC no later than 30 days after the close of a reporting period.
23-20-06	Open	No
We recommend the Grantee develop policies and procedures for procurement and determining the reasonableness, allocability and allowability of costs incurred as required by the Federal regulations.
23-20-07	Open	No
EntreEd develop written timekeeping policies and procedures and implement a process for ensuring personnel time charged to the ARC grant is tracked, reviewed, and approved prior to requesting reimbursements from ARC.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

23-20-01

Open

The Grantee revise its current policies and procedures to include the tracking of grant expenditures incurred and properly reconciling costs for accurate reporting to ARC.

23-20-02

Open

The Grantee revise the final ARC Form SF 270, Request for Advance or Reimbursement, to exclude duplicate costs in the amount of $40,522 from the total non-Federal match funds.

23-20-03

Open