For More Information Contact:
Contact: Alana Sawchuk, Executive Assistant to the Comptroller
asawchuk@dutchessny.gov / comptroller@dutchessny.gov
(845) 486-2050
The Dutchess County Comptroller’s Office has released its audit report of the “Learn, Play, Create: Supporting Our Kids,” (LPC) grant initiative that began with the influx of federal COVID-19 funds in 2021. An initial $3 million in American Rescue Plan (ARP) funds were allocated by the Legislature to local, youth-serving non-profit organizations. While it is not considered best practice for government entities to make advance payments, the LPC awards were distributed in one-time payments prior to services rendered. Amounts up to $50,000 were awarded to libraries and up to $20,000 awarded to arts and athletic organizations.
Due to the program’s popularity, an additional $1.2 million in non-COVID-19 funding was used as a means of expanding the grant initiative. The LPC grant program was overseen and administered by the Dutchess County Department of Planning & Development, with final approval for all grant awards made by the County Executive.
The Comptroller’s Office identified inconsistencies with application guidance and instructions, which were revised 5 times during the 2021-2022 period. The Office also found that 100% of the projects sampled had contracts executed after the contract term began. The Comptroller’s Office continues to recommend that all efforts be made to resolve the discrepancies with contract execution and start of services, as well as an effort to ensure that all published internal and external documentation related to grant disbursement have clear and concise language to avoid misinterpretation.
“While the County is unlikely to engage in advance one-time grant payments again, this report identifies issues that illustrate why government should pay for goods and services after they are delivered. I hope that our findings and recommendations regarding Learn, Play, and Create can be applied to future grant programs offered by the County, particularly with regards to consistent application guidance,” said Comptroller Aymar-Blair. “Both for the effective stewardship of taxpayer funds, as well as the success of our non-profit partners.”
The Comptroller’s Office thanks the Department of Planning & Development for their cooperation and assistance in accommodating requests made during the audit process.
The “Learn, Play, Create” audit report is available here (.pdf).
