Audit 28427

Immunization Cooperative Agreements Assistance Listing No. 93.268 Reference Number ? Item No. 2022-001 Criteria ? Per the Code of Federal Regulations (CFR), 2 CFR200.305(b)(4), after a Federal awarding agency or pass-through entity advances cash payments to a non-Federal entity to cover its initial disbursement needs, the pass through-entity must reimburse the non-Federal entity for its actual cash disbursements. Also, per 2 CFR 200.414(f), costs must be consistently charged as either indirect or direct costs, but may not be double charged or inconsistently charged as both. Statement of Condition ? Instances where noted were indirect costs requested for reimbursement exceeded indirect cost rate allowed under the contract. Questioned Costs ? Questioned costs for excess indirect costs billed approximated $77,800. Cause and Effect ? Due to a change in personnel during the year, certain indirect costs were requested for reimbursement under the indirect cost rate and again as indirect costs for specific expenses. Additional amounts requested for reimbursement in excess of the indirect cost rate allowed under the contract were $28,600 for Assistance Listing Nos. 93.391. Recommendation ? Documentation for the processes of the preparation and review of program billings should be updated and provided to all personnel responsible for billing granting agencies. The review of billings should be performed by individuals with direct knowledge of requirements of the grants and should include any supporting documentation used and/or calculations performed.

Immunization Cooperative Agreements Assistance Listing No. 93.268 Reference Number ? Item No. 2022-001 Criteria ? Per the Code of Federal Regulations (CFR), 2 CFR200.305(b)(4), after a Federal awarding agency or pass-through entity advances cash payments to a non-Federal entity to cover its initial disbursement needs, the pass through-entity must reimburse the non-Federal entity for its actual cash disbursements. Also, per 2 CFR 200.414(f), costs must be consistently charged as either indirect or direct costs, but may not be double charged or inconsistently charged as both. Statement of Condition ? Instances where noted were indirect costs requested for reimbursement exceeded indirect cost rate allowed under the contract. Questioned Costs ? Questioned costs for excess indirect costs billed approximated $77,800. Cause and Effect ? Due to a change in personnel during the year, certain indirect costs were requested for reimbursement under the indirect cost rate and again as indirect costs for specific expenses. Additional amounts requested for reimbursement in excess of the indirect cost rate allowed under the contract were $28,600 for Assistance Listing Nos. 93.391. Recommendation ? Documentation for the processes of the preparation and review of program billings should be updated and provided to all personnel responsible for billing granting agencies. The review of billings should be performed by individuals with direct knowledge of requirements of the grants and should include any supporting documentation used and/or calculations performed.

Immunization Cooperative Agreements Assistance Listing No. 93.268 Reference Number ? Item No. 2022-001 Criteria ? Per the Code of Federal Regulations (CFR), 2 CFR200.305(b)(4), after a Federal awarding agency or pass-through entity advances cash payments to a non-Federal entity to cover its initial disbursement needs, the pass through-entity must reimburse the non-Federal entity for its actual cash disbursements. Also, per 2 CFR 200.414(f), costs must be consistently charged as either indirect or direct costs, but may not be double charged or inconsistently charged as both. Statement of Condition ? Instances where noted were indirect costs requested for reimbursement exceeded indirect cost rate allowed under the contract. Questioned Costs ? Questioned costs for excess indirect costs billed approximated $77,800. Cause and Effect ? Due to a change in personnel during the year, certain indirect costs were requested for reimbursement under the indirect cost rate and again as indirect costs for specific expenses. Additional amounts requested for reimbursement in excess of the indirect cost rate allowed under the contract were $28,600 for Assistance Listing Nos. 93.391. Recommendation ? Documentation for the processes of the preparation and review of program billings should be updated and provided to all personnel responsible for billing granting agencies. The review of billings should be performed by individuals with direct knowledge of requirements of the grants and should include any supporting documentation used and/or calculations performed.

Immunization Cooperative Agreements Assistance Listing No. 93.268 Reference Number ? Item No. 2022-001 Criteria ? Per the Code of Federal Regulations (CFR), 2 CFR200.305(b)(4), after a Federal awarding agency or pass-through entity advances cash payments to a non-Federal entity to cover its initial disbursement needs, the pass through-entity must reimburse the non-Federal entity for its actual cash disbursements. Also, per 2 CFR 200.414(f), costs must be consistently charged as either indirect or direct costs, but may not be double charged or inconsistently charged as both. Statement of Condition ? Instances where noted were indirect costs requested for reimbursement exceeded indirect cost rate allowed under the contract. Questioned Costs ? Questioned costs for excess indirect costs billed approximated $77,800. Cause and Effect ? Due to a change in personnel during the year, certain indirect costs were requested for reimbursement under the indirect cost rate and again as indirect costs for specific expenses. Additional amounts requested for reimbursement in excess of the indirect cost rate allowed under the contract were $28,600 for Assistance Listing Nos. 93.391. Recommendation ? Documentation for the processes of the preparation and review of program billings should be updated and provided to all personnel responsible for billing granting agencies. The review of billings should be performed by individuals with direct knowledge of requirements of the grants and should include any supporting documentation used and/or calculations performed.