Grants Management: EPA Actions Taken Against Nonprofit Grant Recipients in 2002 Page: 3 of 56
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represented 20 percent of EPA's 1,232 in-depth reviews.8 The identified problems
included inadequate accounting systems, failure to obtain approved indirect cost
rates, and insufficient documentation to support sole-source contracts and other
expenditures charged to the grants. Table 1 describes the five most frequently
identified types of problems with nonprofit grant recipients.
Table 1: Most Frequently Identified Problems with Nonprofit Grant Recipients, 2002
Problem Number of problems Examples of this type of problem
Technical issues 49 The grantee was behind in the progress of its work.
Written procedures 41 The grantee's written policies or procedures were either missing or
inadequate.
Procurement 38 The grantee lacked documentation to support sole-source contracts and
did not report its efforts to encourage procurement from disadvantaged
businesses.
Progress reports 29 The grantee's progress report was late, or it did not include all the
necessary information.
Personnel/payroll 28 The grantee did not track the amount of time its employees spent on
specific grant activities or did not have appropriate staff resources to
perform the grant activities.
Source: GAO's analysis of EPA's in-depth reviews.
EPA identified at least one problem in almost half of its reviews of nonprofit grant
recipients. Table 2 shows the number of problems identified per in-depth review for
nonprofit grant recipients.
Table 2: Number of Problems Per In-depth Review of Nonprofit Grant Recipients, 2002
Number of problems identified Number of reviews Percentage of reviews
0 124 51
1 51 21
2 34 14
3 15 6
4 8 3
5 6 2
6 2 1
7 2 1
8 3 1
Total 245 100
Source: GAO's analysis of EPA's in-depth reviews.
Our analysis of EPA's 2002 in-depth reviews also identified similar grants
management problems with other types of recipients including states, native
American tribes, local governments, universities, and others (see GAO-03-846, app.
III).
EPA Recommended Corrective Actions to Resolve More than Half of the
Problems Identified
Overall, EPA recommended that nonprofit grant recipients take corrective action in
response to an identified problem in approximately 66 percent of the in-depth
reviews we analyzed. For example, EPA found that a nonprofit grant recipient
needed to have a Single Audit conducted for 2001 and 2002. EPA recommended that
the recipient immediately arrange to have these audits conducted. For another
nonprofit grant recipient, EPA found that the recipient received funding from
multiple sources but did not maintain records to track the staff time that was
sIn 2002, EPA conducted 135 reviews of the nonprofit recipients on-site and 110 off-site.GAO-04-383R Grants Management
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United States. General Accounting Office. Grants Management: EPA Actions Taken Against Nonprofit Grant Recipients in 2002, text, January 30, 2004; Washington D.C.. (https://digital.library.unt.edu/ark:/67531/metadc295840/m1/3/: accessed April 24, 2024), University of North Texas Libraries, UNT Digital Library, https://digital.library.unt.edu; crediting UNT Libraries Government Documents Department.