The Commission awarded grants in accordance with certain requirements tested. However, the Commission did not always ensure that language within grant
agreements was consistent and clearly defined requirements. Specifically:
Grant agreements reviewed did not clearly communicate how long participants trained should remain employed.
The two grant agreements that auditors reviewed at the Alamo Colleges District did not clearly define what types of costs could be classified as program
costs and what should be classified as administrative costs. As a result, auditors could not determine whether $126,384 of salaries and benefits associated with the executive positions for both grant agreements tested were correctly classified as program costs.
The Commission did not have an adequate process to ensure that both parties sign grant agreements prior to the grant agreement’s effective date.
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