Criteria: Code of Federal Regulations ? 200.414 discusses the use of federally approved indirect cost rate agreements. Unless approved by the cognizant agency, organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. The results of each negotiation must be formalized in a written agreement between the cognizant agency for indirect costs and the nonprofit organization. Condition: The Organization requested reimbursement for indirect costs using a previously expired indirect cost rate. Questioned Costs: $901. Context: The condition affected three of the four indirect cost transactions selected for testing. Cause: Turnover of staff resulted in using a previously expired indirect cost rate. Effect: Amounts were requested and reimbursed by the granting agencies in excess of the current indirect cost rate agreement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers prior to them being submitted to ensure indirect costs are computed correctly. Views of Responsible Officials: There is no disagreement with the audit finding.
Criteria: Code of Federal Regulations ? 200.305(b)(3) indicates reimbursement of costs previously occurred is an acceptable method for requesting payment of Federal funds. However, the organization is responsible for determining that the entity paid for the costs for which reimbursement is being requested, prior to the date of the reimbursement request. Strong internal controls include an independent review and approval of reimbursement requests, prior to the request being submitted to the funder. Condition: The Organization could not provide documentation showing an independent review and approval of grant reimbursement requests prior to the request being submitted for payment. Questioned Costs: None. Context: The condition affected four of the four cash management transactions selected for testing. Cause: Unknown. Effect: Inaccurate amounts could be requested for expense reimbursement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers submitted for reimbursement to ensure that all amounts are accurate. Views of Responsible Officials: There is no disagreement with the audit finding.
Criteria: Code of Federal Regulations ? 200.414 discusses the use of federally approved indirect cost rate agreements. Unless approved by the cognizant agency, organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. The results of each negotiation must be formalized in a written agreement between the cognizant agency for indirect costs and the nonprofit organization. Condition: The Organization requested reimbursement for indirect costs using a previously expired indirect cost rate. Questioned Costs: $901. Context: The condition affected three of the four indirect cost transactions selected for testing. Cause: Turnover of staff resulted in using a previously expired indirect cost rate. Effect: Amounts were requested and reimbursed by the granting agencies in excess of the current indirect cost rate agreement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers prior to them being submitted to ensure indirect costs are computed correctly. Views of Responsible Officials: There is no disagreement with the audit finding.
Criteria: Code of Federal Regulations ? 200.305(b)(3) indicates reimbursement of costs previously occurred is an acceptable method for requesting payment of Federal funds. However, the organization is responsible for determining that the entity paid for the costs for which reimbursement is being requested, prior to the date of the reimbursement request. Strong internal controls include an independent review and approval of reimbursement requests, prior to the request being submitted to the funder. Condition: The Organization could not provide documentation showing an independent review and approval of grant reimbursement requests prior to the request being submitted for payment. Questioned Costs: None. Context: The condition affected four of the four cash management transactions selected for testing. Cause: Unknown. Effect: Inaccurate amounts could be requested for expense reimbursement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers submitted for reimbursement to ensure that all amounts are accurate. Views of Responsible Officials: There is no disagreement with the audit finding.
Criteria: Code of Federal Regulations ? 200.414 discusses the use of federally approved indirect cost rate agreements. Unless approved by the cognizant agency, organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. The results of each negotiation must be formalized in a written agreement between the cognizant agency for indirect costs and the nonprofit organization. Condition: The Organization requested reimbursement for indirect costs using a previously expired indirect cost rate. Questioned Costs: $901. Context: The condition affected three of the four indirect cost transactions selected for testing. Cause: Turnover of staff resulted in using a previously expired indirect cost rate. Effect: Amounts were requested and reimbursed by the granting agencies in excess of the current indirect cost rate agreement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers prior to them being submitted to ensure indirect costs are computed correctly. Views of Responsible Officials: There is no disagreement with the audit finding.
Criteria: Code of Federal Regulations ? 200.414 discusses the use of federally approved indirect cost rate agreements. Unless approved by the cognizant agency, organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. The results of each negotiation must be formalized in a written agreement between the cognizant agency for indirect costs and the nonprofit organization. Condition: The Organization requested reimbursement for indirect costs using a previously expired indirect cost rate. Questioned Costs: $901. Context: The condition affected three of the four indirect cost transactions selected for testing. Cause: Turnover of staff resulted in using a previously expired indirect cost rate. Effect: Amounts were requested and reimbursed by the granting agencies in excess of the current indirect cost rate agreement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers prior to them being submitted to ensure indirect costs are computed correctly. Views of Responsible Officials: There is no disagreement with the audit finding.
Criteria: Code of Federal Regulations ? 200.305(b)(3) indicates reimbursement of costs previously occurred is an acceptable method for requesting payment of Federal funds. However, the organization is responsible for determining that the entity paid for the costs for which reimbursement is being requested, prior to the date of the reimbursement request. Strong internal controls include an independent review and approval of reimbursement requests, prior to the request being submitted to the funder. Condition: The Organization could not provide documentation showing an independent review and approval of grant reimbursement requests prior to the request being submitted for payment. Questioned Costs: None. Context: The condition affected four of the four cash management transactions selected for testing. Cause: Unknown. Effect: Inaccurate amounts could be requested for expense reimbursement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers submitted for reimbursement to ensure that all amounts are accurate. Views of Responsible Officials: There is no disagreement with the audit finding.
Criteria: Code of Federal Regulations ? 200.414 discusses the use of federally approved indirect cost rate agreements. Unless approved by the cognizant agency, organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. The results of each negotiation must be formalized in a written agreement between the cognizant agency for indirect costs and the nonprofit organization. Condition: The Organization requested reimbursement for indirect costs using a previously expired indirect cost rate. Questioned Costs: $901. Context: The condition affected three of the four indirect cost transactions selected for testing. Cause: Turnover of staff resulted in using a previously expired indirect cost rate. Effect: Amounts were requested and reimbursed by the granting agencies in excess of the current indirect cost rate agreement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers prior to them being submitted to ensure indirect costs are computed correctly. Views of Responsible Officials: There is no disagreement with the audit finding.
Criteria: Code of Federal Regulations ? 200.305(b)(3) indicates reimbursement of costs previously occurred is an acceptable method for requesting payment of Federal funds. However, the organization is responsible for determining that the entity paid for the costs for which reimbursement is being requested, prior to the date of the reimbursement request. Strong internal controls include an independent review and approval of reimbursement requests, prior to the request being submitted to the funder. Condition: The Organization could not provide documentation showing an independent review and approval of grant reimbursement requests prior to the request being submitted for payment. Questioned Costs: None. Context: The condition affected four of the four cash management transactions selected for testing. Cause: Unknown. Effect: Inaccurate amounts could be requested for expense reimbursement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers submitted for reimbursement to ensure that all amounts are accurate. Views of Responsible Officials: There is no disagreement with the audit finding.
Criteria: Code of Federal Regulations ? 200.414 discusses the use of federally approved indirect cost rate agreements. Unless approved by the cognizant agency, organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. The results of each negotiation must be formalized in a written agreement between the cognizant agency for indirect costs and the nonprofit organization. Condition: The Organization requested reimbursement for indirect costs using a previously expired indirect cost rate. Questioned Costs: $901. Context: The condition affected three of the four indirect cost transactions selected for testing. Cause: Turnover of staff resulted in using a previously expired indirect cost rate. Effect: Amounts were requested and reimbursed by the granting agencies in excess of the current indirect cost rate agreement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers prior to them being submitted to ensure indirect costs are computed correctly. Views of Responsible Officials: There is no disagreement with the audit finding.
Criteria: Code of Federal Regulations ? 200.305(b)(3) indicates reimbursement of costs previously occurred is an acceptable method for requesting payment of Federal funds. However, the organization is responsible for determining that the entity paid for the costs for which reimbursement is being requested, prior to the date of the reimbursement request. Strong internal controls include an independent review and approval of reimbursement requests, prior to the request being submitted to the funder. Condition: The Organization could not provide documentation showing an independent review and approval of grant reimbursement requests prior to the request being submitted for payment. Questioned Costs: None. Context: The condition affected four of the four cash management transactions selected for testing. Cause: Unknown. Effect: Inaccurate amounts could be requested for expense reimbursement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers submitted for reimbursement to ensure that all amounts are accurate. Views of Responsible Officials: There is no disagreement with the audit finding.
Criteria: Code of Federal Regulations ? 200.414 discusses the use of federally approved indirect cost rate agreements. Unless approved by the cognizant agency, organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. The results of each negotiation must be formalized in a written agreement between the cognizant agency for indirect costs and the nonprofit organization. Condition: The Organization requested reimbursement for indirect costs using a previously expired indirect cost rate. Questioned Costs: $901. Context: The condition affected three of the four indirect cost transactions selected for testing. Cause: Turnover of staff resulted in using a previously expired indirect cost rate. Effect: Amounts were requested and reimbursed by the granting agencies in excess of the current indirect cost rate agreement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers prior to them being submitted to ensure indirect costs are computed correctly. Views of Responsible Officials: There is no disagreement with the audit finding.
Criteria: Code of Federal Regulations ? 200.305(b)(3) indicates reimbursement of costs previously occurred is an acceptable method for requesting payment of Federal funds. However, the organization is responsible for determining that the entity paid for the costs for which reimbursement is being requested, prior to the date of the reimbursement request. Strong internal controls include an independent review and approval of reimbursement requests, prior to the request being submitted to the funder. Condition: The Organization could not provide documentation showing an independent review and approval of grant reimbursement requests prior to the request being submitted for payment. Questioned Costs: None. Context: The condition affected four of the four cash management transactions selected for testing. Cause: Unknown. Effect: Inaccurate amounts could be requested for expense reimbursement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers submitted for reimbursement to ensure that all amounts are accurate. Views of Responsible Officials: There is no disagreement with the audit finding.
Criteria: Code of Federal Regulations ? 200.414 discusses the use of federally approved indirect cost rate agreements. Unless approved by the cognizant agency, organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. The results of each negotiation must be formalized in a written agreement between the cognizant agency for indirect costs and the nonprofit organization. Condition: The Organization requested reimbursement for indirect costs using a previously expired indirect cost rate. Questioned Costs: $901. Context: The condition affected three of the four indirect cost transactions selected for testing. Cause: Turnover of staff resulted in using a previously expired indirect cost rate. Effect: Amounts were requested and reimbursed by the granting agencies in excess of the current indirect cost rate agreement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers prior to them being submitted to ensure indirect costs are computed correctly. Views of Responsible Officials: There is no disagreement with the audit finding.
Criteria: Code of Federal Regulations ? 200.414 discusses the use of federally approved indirect cost rate agreements. Unless approved by the cognizant agency, organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. The results of each negotiation must be formalized in a written agreement between the cognizant agency for indirect costs and the nonprofit organization. Condition: The Organization requested reimbursement for indirect costs using a previously expired indirect cost rate. Questioned Costs: $901. Context: The condition affected three of the four indirect cost transactions selected for testing. Cause: Turnover of staff resulted in using a previously expired indirect cost rate. Effect: Amounts were requested and reimbursed by the granting agencies in excess of the current indirect cost rate agreement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers prior to them being submitted to ensure indirect costs are computed correctly. Views of Responsible Officials: There is no disagreement with the audit finding.
Criteria: Code of Federal Regulations ? 200.305(b)(3) indicates reimbursement of costs previously occurred is an acceptable method for requesting payment of Federal funds. However, the organization is responsible for determining that the entity paid for the costs for which reimbursement is being requested, prior to the date of the reimbursement request. Strong internal controls include an independent review and approval of reimbursement requests, prior to the request being submitted to the funder. Condition: The Organization could not provide documentation showing an independent review and approval of grant reimbursement requests prior to the request being submitted for payment. Questioned Costs: None. Context: The condition affected four of the four cash management transactions selected for testing. Cause: Unknown. Effect: Inaccurate amounts could be requested for expense reimbursement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers submitted for reimbursement to ensure that all amounts are accurate. Views of Responsible Officials: There is no disagreement with the audit finding.
Criteria: Code of Federal Regulations ? 200.414 discusses the use of federally approved indirect cost rate agreements. Unless approved by the cognizant agency, organizations that have previously established indirect cost rates must submit a new indirect cost proposal to the cognizant agency for indirect costs within six months after the close of each fiscal year. The results of each negotiation must be formalized in a written agreement between the cognizant agency for indirect costs and the nonprofit organization. Condition: The Organization requested reimbursement for indirect costs using a previously expired indirect cost rate. Questioned Costs: $901. Context: The condition affected three of the four indirect cost transactions selected for testing. Cause: Turnover of staff resulted in using a previously expired indirect cost rate. Effect: Amounts were requested and reimbursed by the granting agencies in excess of the current indirect cost rate agreement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers prior to them being submitted to ensure indirect costs are computed correctly. Views of Responsible Officials: There is no disagreement with the audit finding.
Criteria: Code of Federal Regulations ? 200.305(b)(3) indicates reimbursement of costs previously occurred is an acceptable method for requesting payment of Federal funds. However, the organization is responsible for determining that the entity paid for the costs for which reimbursement is being requested, prior to the date of the reimbursement request. Strong internal controls include an independent review and approval of reimbursement requests, prior to the request being submitted to the funder. Condition: The Organization could not provide documentation showing an independent review and approval of grant reimbursement requests prior to the request being submitted for payment. Questioned Costs: None. Context: The condition affected four of the four cash management transactions selected for testing. Cause: Unknown. Effect: Inaccurate amounts could be requested for expense reimbursement. Repeat Finding: No. Recommendation: We recommend a member of management review, and document their approval, on the monthly expense reimbursement vouchers submitted for reimbursement to ensure that all amounts are accurate. Views of Responsible Officials: There is no disagreement with the audit finding.