Criteria or specific requirement: Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes provided that the recipient’s system of internal controls includes processes to perform a periodic after-the-fact check to confirm amounts have been based on a reasonable basis.
Condition: We obtained evidence indicating that the County charged budgeted amounts for facilities, records and information technology and did not confirm the amounts charged were not in excess of what was incurred subsequent to year-end.
Context: For the Aging cluster, of the nine transactions tested, two items tested were vacant space and six items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year. One of these items was for the mail distribution fund that also has no look back performed at the end of the fiscal year. For the Child Support Enforcement program, of the 19 items tested, two items were vacant space and five items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year.
Effect: The County could have charged costs in excess of incurred charges as the amounts charged to federal awards were based on budgeted figure.
Cause: The Departments were not knowledgeable that if amounts were based on a budgeted figure, there should be a periodic after-the-fact check to confirm amounts charged were less than amounts incurred.
Repeat finding: No.
Recommendation: We recommend the County perform a review of any budgeted amounts charged to federal grants to confirm the amounts charged do not exceed amounts incurred. We further recommend the County stop charging costs for vacant space to federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Criteria or specific requirement: Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes provided that the recipient’s system of internal controls includes processes to perform a periodic after-the-fact check to confirm amounts have been based on a reasonable basis.
Condition: We obtained evidence indicating that the County charged budgeted amounts for facilities, records and information technology and did not confirm the amounts charged were not in excess of what was incurred subsequent to year-end.
Context: For the Aging cluster, of the nine transactions tested, two items tested were vacant space and six items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year. One of these items was for the mail distribution fund that also has no look back performed at the end of the fiscal year. For the Child Support Enforcement program, of the 19 items tested, two items were vacant space and five items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year.
Effect: The County could have charged costs in excess of incurred charges as the amounts charged to federal awards were based on budgeted figure.
Cause: The Departments were not knowledgeable that if amounts were based on a budgeted figure, there should be a periodic after-the-fact check to confirm amounts charged were less than amounts incurred.
Repeat finding: No.
Recommendation: We recommend the County perform a review of any budgeted amounts charged to federal grants to confirm the amounts charged do not exceed amounts incurred. We further recommend the County stop charging costs for vacant space to federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Criteria or specific requirement: Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes provided that the recipient’s system of internal controls includes processes to perform a periodic after-the-fact check to confirm amounts have been based on a reasonable basis.
Condition: We obtained evidence indicating that the County charged budgeted amounts for facilities, records and information technology and did not confirm the amounts charged were not in excess of what was incurred subsequent to year-end.
Context: For the Aging cluster, of the nine transactions tested, two items tested were vacant space and six items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year. One of these items was for the mail distribution fund that also has no look back performed at the end of the fiscal year. For the Child Support Enforcement program, of the 19 items tested, two items were vacant space and five items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year.
Effect: The County could have charged costs in excess of incurred charges as the amounts charged to federal awards were based on budgeted figure.
Cause: The Departments were not knowledgeable that if amounts were based on a budgeted figure, there should be a periodic after-the-fact check to confirm amounts charged were less than amounts incurred.
Repeat finding: No.
Recommendation: We recommend the County perform a review of any budgeted amounts charged to federal grants to confirm the amounts charged do not exceed amounts incurred. We further recommend the County stop charging costs for vacant space to federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Criteria or specific requirement: Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes provided that the recipient’s system of internal controls includes processes to perform a periodic after-the-fact check to confirm amounts have been based on a reasonable basis.
Condition: We obtained evidence indicating that the County charged budgeted amounts for facilities, records and information technology and did not confirm the amounts charged were not in excess of what was incurred subsequent to year-end.
Context: For the Aging cluster, of the nine transactions tested, two items tested were vacant space and six items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year. One of these items was for the mail distribution fund that also has no look back performed at the end of the fiscal year. For the Child Support Enforcement program, of the 19 items tested, two items were vacant space and five items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year.
Effect: The County could have charged costs in excess of incurred charges as the amounts charged to federal awards were based on budgeted figure.
Cause: The Departments were not knowledgeable that if amounts were based on a budgeted figure, there should be a periodic after-the-fact check to confirm amounts charged were less than amounts incurred.
Repeat finding: No.
Recommendation: We recommend the County perform a review of any budgeted amounts charged to federal grants to confirm the amounts charged do not exceed amounts incurred. We further recommend the County stop charging costs for vacant space to federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Criteria or specific requirement: Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes provided that the recipient’s system of internal controls includes processes to perform a periodic after-the-fact check to confirm amounts have been based on a reasonable basis.
Condition: We obtained evidence indicating that the County charged budgeted amounts for facilities, records and information technology and did not confirm the amounts charged were not in excess of what was incurred subsequent to year-end.
Context: For the Aging cluster, of the nine transactions tested, two items tested were vacant space and six items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year. One of these items was for the mail distribution fund that also has no look back performed at the end of the fiscal year. For the Child Support Enforcement program, of the 19 items tested, two items were vacant space and five items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year.
Effect: The County could have charged costs in excess of incurred charges as the amounts charged to federal awards were based on budgeted figure.
Cause: The Departments were not knowledgeable that if amounts were based on a budgeted figure, there should be a periodic after-the-fact check to confirm amounts charged were less than amounts incurred.
Repeat finding: No.
Recommendation: We recommend the County perform a review of any budgeted amounts charged to federal grants to confirm the amounts charged do not exceed amounts incurred. We further recommend the County stop charging costs for vacant space to federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Criteria or specific requirement: Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes provided that the recipient’s system of internal controls includes processes to perform a periodic after-the-fact check to confirm amounts have been based on a reasonable basis.
Condition: We obtained evidence indicating that the County charged budgeted amounts for facilities, records and information technology and did not confirm the amounts charged were not in excess of what was incurred subsequent to year-end.
Context: For the Aging cluster, of the nine transactions tested, two items tested were vacant space and six items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year. One of these items was for the mail distribution fund that also has no look back performed at the end of the fiscal year. For the Child Support Enforcement program, of the 19 items tested, two items were vacant space and five items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year.
Effect: The County could have charged costs in excess of incurred charges as the amounts charged to federal awards were based on budgeted figure.
Cause: The Departments were not knowledgeable that if amounts were based on a budgeted figure, there should be a periodic after-the-fact check to confirm amounts charged were less than amounts incurred.
Repeat finding: No.
Recommendation: We recommend the County perform a review of any budgeted amounts charged to federal grants to confirm the amounts charged do not exceed amounts incurred. We further recommend the County stop charging costs for vacant space to federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Criteria or specific requirement: Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes provided that the recipient’s system of internal controls includes processes to perform a periodic after-the-fact check to confirm amounts have been based on a reasonable basis.
Condition: We obtained evidence indicating that the County charged budgeted amounts for facilities, records and information technology and did not confirm the amounts charged were not in excess of what was incurred subsequent to year-end.
Context: For the Aging cluster, of the nine transactions tested, two items tested were vacant space and six items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year. One of these items was for the mail distribution fund that also has no look back performed at the end of the fiscal year. For the Child Support Enforcement program, of the 19 items tested, two items were vacant space and five items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year.
Effect: The County could have charged costs in excess of incurred charges as the amounts charged to federal awards were based on budgeted figure.
Cause: The Departments were not knowledgeable that if amounts were based on a budgeted figure, there should be a periodic after-the-fact check to confirm amounts charged were less than amounts incurred.
Repeat finding: No.
Recommendation: We recommend the County perform a review of any budgeted amounts charged to federal grants to confirm the amounts charged do not exceed amounts incurred. We further recommend the County stop charging costs for vacant space to federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Criteria or specific requirement: Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes provided that the recipient’s system of internal controls includes processes to perform a periodic after-the-fact check to confirm amounts have been based on a reasonable basis.
Condition: We obtained evidence indicating that the County charged budgeted amounts for facilities, records and information technology and did not confirm the amounts charged were not in excess of what was incurred subsequent to year-end.
Context: For the Aging cluster, of the nine transactions tested, two items tested were vacant space and six items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year. One of these items was for the mail distribution fund that also has no look back performed at the end of the fiscal year. For the Child Support Enforcement program, of the 19 items tested, two items were vacant space and five items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year.
Effect: The County could have charged costs in excess of incurred charges as the amounts charged to federal awards were based on budgeted figure.
Cause: The Departments were not knowledgeable that if amounts were based on a budgeted figure, there should be a periodic after-the-fact check to confirm amounts charged were less than amounts incurred.
Repeat finding: No.
Recommendation: We recommend the County perform a review of any budgeted amounts charged to federal grants to confirm the amounts charged do not exceed amounts incurred. We further recommend the County stop charging costs for vacant space to federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Criteria or specific requirement: Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes provided that the recipient’s system of internal controls includes processes to perform a periodic after-the-fact check to confirm amounts have been based on a reasonable basis.
Condition: We obtained evidence indicating that the County charged budgeted amounts for facilities, records and information technology and did not confirm the amounts charged were not in excess of what was incurred subsequent to year-end.
Context: For the Aging cluster, of the nine transactions tested, two items tested were vacant space and six items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year. One of these items was for the mail distribution fund that also has no look back performed at the end of the fiscal year. For the Child Support Enforcement program, of the 19 items tested, two items were vacant space and five items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year.
Effect: The County could have charged costs in excess of incurred charges as the amounts charged to federal awards were based on budgeted figure.
Cause: The Departments were not knowledgeable that if amounts were based on a budgeted figure, there should be a periodic after-the-fact check to confirm amounts charged were less than amounts incurred.
Repeat finding: No.
Recommendation: We recommend the County perform a review of any budgeted amounts charged to federal grants to confirm the amounts charged do not exceed amounts incurred. We further recommend the County stop charging costs for vacant space to federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Criteria or specific requirement: Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes provided that the recipient’s system of internal controls includes processes to perform a periodic after-the-fact check to confirm amounts have been based on a reasonable basis.
Condition: We obtained evidence indicating that the County charged budgeted amounts for facilities, records and information technology and did not confirm the amounts charged were not in excess of what was incurred subsequent to year-end.
Context: For the Aging cluster, of the nine transactions tested, two items tested were vacant space and six items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year. One of these items was for the mail distribution fund that also has no look back performed at the end of the fiscal year. For the Child Support Enforcement program, of the 19 items tested, two items were vacant space and five items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year.
Effect: The County could have charged costs in excess of incurred charges as the amounts charged to federal awards were based on budgeted figure.
Cause: The Departments were not knowledgeable that if amounts were based on a budgeted figure, there should be a periodic after-the-fact check to confirm amounts charged were less than amounts incurred.
Repeat finding: No.
Recommendation: We recommend the County perform a review of any budgeted amounts charged to federal grants to confirm the amounts charged do not exceed amounts incurred. We further recommend the County stop charging costs for vacant space to federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Criteria or specific requirement: Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes provided that the recipient’s system of internal controls includes processes to perform a periodic after-the-fact check to confirm amounts have been based on a reasonable basis.
Condition: We obtained evidence indicating that the County charged budgeted amounts for facilities, records and information technology and did not confirm the amounts charged were not in excess of what was incurred subsequent to year-end.
Context: For the Aging cluster, of the nine transactions tested, two items tested were vacant space and six items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year. One of these items was for the mail distribution fund that also has no look back performed at the end of the fiscal year. For the Child Support Enforcement program, of the 19 items tested, two items were vacant space and five items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year.
Effect: The County could have charged costs in excess of incurred charges as the amounts charged to federal awards were based on budgeted figure.
Cause: The Departments were not knowledgeable that if amounts were based on a budgeted figure, there should be a periodic after-the-fact check to confirm amounts charged were less than amounts incurred.
Repeat finding: No.
Recommendation: We recommend the County perform a review of any budgeted amounts charged to federal grants to confirm the amounts charged do not exceed amounts incurred. We further recommend the County stop charging costs for vacant space to federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.
Criteria or specific requirement: Budget estimates alone do not qualify as support for charges to Federal awards, but may be used for interim accounting purposes provided that the recipient’s system of internal controls includes processes to perform a periodic after-the-fact check to confirm amounts have been based on a reasonable basis.
Condition: We obtained evidence indicating that the County charged budgeted amounts for facilities, records and information technology and did not confirm the amounts charged were not in excess of what was incurred subsequent to year-end.
Context: For the Aging cluster, of the nine transactions tested, two items tested were vacant space and six items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year. One of these items was for the mail distribution fund that also has no look back performed at the end of the fiscal year. For the Child Support Enforcement program, of the 19 items tested, two items were vacant space and five items were based on budgeted full-time equivalents with no look back performed at the end of the fiscal year.
Effect: The County could have charged costs in excess of incurred charges as the amounts charged to federal awards were based on budgeted figure.
Cause: The Departments were not knowledgeable that if amounts were based on a budgeted figure, there should be a periodic after-the-fact check to confirm amounts charged were less than amounts incurred.
Repeat finding: No.
Recommendation: We recommend the County perform a review of any budgeted amounts charged to federal grants to confirm the amounts charged do not exceed amounts incurred. We further recommend the County stop charging costs for vacant space to federal programs.
Views of responsible officials: Management agrees with the finding and recommendation.