Why We Did This Report
The U.S. Environmental Protection Agency Office of Inspector General conducted this audit to determine whether costs claimed by the Indian River Lagoon National Estuary Program grant recipient, the IRL Council, were allowable, reasonable, allocable, and in accordance with grant terms and conditions for Infrastructure Investment and Jobs Act funding in fiscal years 2022 and 2023 and to determine whether the grant recipient demonstrated progress toward achieving program goals and objectives.
Summary of Findings
We identified that 35 percent of the $832,199 spent is not allowable, contrary to the requirements outlined in 2 C.F.R. part 200 and the terms and conditions of the cooperative agreement. For the expenditures we reviewed, we found these were reasonable and allocable. Furthermore, we found that the IRL Council does not adequately monitor the activities of its subrecipients, nor do all its subrecipients have adequate financial management systems, to ensure compliance with all relevant requirements. We determined that the IRL Council did not submit all the reports mandated by regulations and the terms and conditions. Despite these challenges, the IRL Council demonstrated progress implementing the goals stated in its IIJA work plans.
