The Academy charged direct payroll costs to the grant. While the costs appeared reasonable and were included in the budget for the grant, not all were supported by specific documentation. While it is logical and likely that the specific costs were incurred in furtherance of the program, we did not note specific documentation supporting that determination. A total of $36,378 of payroll did not have specific documentation. No adjustment was posted as due since it is unlikely the time was charged inappropriately.
The Academy did not correctly calulate the allowable amount of overhead charged to each of its major Federal grants. In the case of the ARPA funding,the Academy emmbedded a 7.5% allowable overhead rate in its contract. The default 10% rate was superseded by this provision. Additionally, in both contracts major vendors and subcontractors were included at their full amount rather than limiting the includable amount to $25,000 as required by 2 CFR Section 200. This resulted in overcharges totaling $24,384.
The Academy did not identify its DHHS-HRSA grant passed through the Public Health Management Corporation as Federally sourced and subject to 2 CFR Section 200 which dictates allowable and unallowable costs. This resulted in the Academy applying for reimbursement for costs of approximately $138,685 which were not allowable. $67,823 was immediately reimbursed.
The Academy charged direct payroll costs to the grant. While the costs appeared reasonable and were included in the budget for the grant, not all were supported by specific documentation. While it is logical and likely that the specific costs were incurred in furtherance of the program, we did not note specific documentation supporting that determination. A total of $36,378 of payroll did not have specific documentation. No adjustment was posted as due since it is unlikely the time was charged inappropriately.
The Academy did not correctly calulate the allowable amount of overhead charged to each of its major Federal grants. In the case of the ARPA funding,the Academy emmbedded a 7.5% allowable overhead rate in its contract. The default 10% rate was superseded by this provision. Additionally, in both contracts major vendors and subcontractors were included at their full amount rather than limiting the includable amount to $25,000 as required by 2 CFR Section 200. This resulted in overcharges totaling $24,384.
The Academy charged direct payroll costs to the grant. While the costs appeared reasonable and were included in the budget for the grant, not all were supported by specific documentation. While it is logical and likely that the specific costs were incurred in furtherance of the program, we did not note specific documentation supporting that determination. A total of $36,378 of payroll did not have specific documentation. No adjustment was posted as due since it is unlikely the time was charged inappropriately.
The Academy did not correctly calulate the allowable amount of overhead charged to each of its major Federal grants. In the case of the ARPA funding,the Academy emmbedded a 7.5% allowable overhead rate in its contract. The default 10% rate was superseded by this provision. Additionally, in both contracts major vendors and subcontractors were included at their full amount rather than limiting the includable amount to $25,000 as required by 2 CFR Section 200. This resulted in overcharges totaling $24,384.
The Academy did not identify its DHHS-HRSA grant passed through the Public Health Management Corporation as Federally sourced and subject to 2 CFR Section 200 which dictates allowable and unallowable costs. This resulted in the Academy applying for reimbursement for costs of approximately $138,685 which were not allowable. $67,823 was immediately reimbursed.
The Academy charged direct payroll costs to the grant. While the costs appeared reasonable and were included in the budget for the grant, not all were supported by specific documentation. While it is logical and likely that the specific costs were incurred in furtherance of the program, we did not note specific documentation supporting that determination. A total of $36,378 of payroll did not have specific documentation. No adjustment was posted as due since it is unlikely the time was charged inappropriately.
The Academy did not correctly calulate the allowable amount of overhead charged to each of its major Federal grants. In the case of the ARPA funding,the Academy emmbedded a 7.5% allowable overhead rate in its contract. The default 10% rate was superseded by this provision. Additionally, in both contracts major vendors and subcontractors were included at their full amount rather than limiting the includable amount to $25,000 as required by 2 CFR Section 200. This resulted in overcharges totaling $24,384.