ALPINE ACHIEVERS INITIATIVE

2025-003: Late Submission of the Period Expense Report (PERs) Compliance with Uniform Guidance – L. Reporting Federal Agency: Corporation for National and Community Service Federal Program Name: AmeriCorps State and National Assistance Listing Number: 94.006 Pass-Through Entity: Serve Colorado Governor’s Commission on Community Service (Serve Colorado) Criteria: Alpine Achievers Initiative is required to submit Period Expense Reports (PERs) by the 10th of each month. PERs submitted later than 30 days after the performance period end date may result in denial of payment. Condition: We found that 8 out of 12 PERs tested were submitted after the 10th of the following month. In addition, 1 of the 12 PERs submitted untimely, was submitted later than 30 days after the performance period end date. Cause: Due to delays on responses from the grantor, the PERs report was not able to be prepared and submitted timely by Alpine Achievers Initiative. Effect: PERs submitted later than 30 days after the performance period end date may result in denial of payment. Repeat Finding: Yes. Questioned Costs: None noted. Recommendation: We recommend Alpine Achievers Initiative review and follow policies and procedures to ensure timely submission of reports View of Responsible Officials and Corrective Action Plan: Alpine Achievers Initiative agrees with the finding and has put together a corrective action plan that is included in this report.

2024-001: Late Submission of the Period Expense Report (PERs) Compliance with Uniform Guidance - Reporting Federal Agency: Corporation for National and Community Service Federal Program Name: AmeriCorps State and National; AmeriCorps State and National - ARPA Assistance Listing Number: 94.006 Pass-Through Entity: Serve Colorado Governor’s Commission on Community Service (Serve Colorado) Criteria: Alpine Achievers Initiative is required to submit Period Expense Reports (PERs) by the 15th of each month. PERs submitted later than 30 days after the performance period end date may result in denial of payment. Condition: In our audit, we found that 3 out of 12 PERs tested were submitted after the 15th of the following month. In addition, 1 of the 3 PERs submitted untimely, was submitted later than 30 days after the performance period end date. Cause: Due to delays on responses from the grantor, the PERs report was not able to be prepared and submitted timely by the Organization. Effect: PERs submitted later than 30 days after the performance period end date may result in denial of payment. Questioned Costs: None noted. Recommendation: We recommend Alpine Achievers Initiative review and follow policies and procedures to ensure timely submission of reports View of Responsible Officials and Corrective Action Plan: Alpine Achievers Initiative agrees with the finding and has put together a corrective action plan that is included in this report.

2024-002: Charging Unallowable Costs and Activities Compliance with Uniform Guidance – Allowable Costs and Activities Federal Agency: Corporation for National and Community Service Federal Program Name: AmeriCorps State and National; AmeriCorps State and National - ARPA Assistance Listing Number: 94.006 Pass-Through Entity: Serve Colorado Governor’s Commission on Community Service (Serve Colorado) Criteria: Alpine Achievers Initiative can only charge allowable costs and activities per the Uniform Guidance and grant guidelines to the federal grant. Condition: In our audit, we found that for 1 out of our 40 samples tested totaling $76,817, the Organization had charged $1,579 in unallowable AmeriCorp Education Award costs to the federal grant. We noted this was specific to a single pay period. Therefore we examined the entire pay period in question and discovered total unallowable charges of $2,139. This constitutes a violation of federal grant guidelines and is considered an unallowable cost, requiring corrective action and potential reimbursement to the funding agency. Cause: Due to staff error, unallowable costs were charged to the program and as it was reported as part of payroll expenditures, the final review of all expenditures prior to submitting report/reimbursement requests did not identify and correct this issue. Effect: Disallowed costs can be required to be refunded to the grantor and can have a negative impact on the financial effect of the Organization. Questioned Costs: $2,139. Recommendation: We recommend Alpine Achievers Initiative review and follow policies and procedures to ensure program personnel conduct a final review of all expenditures prior to submitting report/reimbursement requests. View of Responsible Officials and Corrective Action Plan: Alpine Achievers Initiative agrees with the finding and has put together a corrective action plan that is included in this report.