Audit 371795

Duplicate Draws of Expenditures CFDA No. 21.027 - Year ended March 31, 2025 Condition and Criteria: Uniform Guidance (Subpart E, §200.403) requires that costs not be included as a cost of any other federally financed program. During our audit, it was discovered that one invoice was drawn from two separate funding sources. While each grantor has their own internal auditing of payments requested and sent to the Township, the different grantors would not necessarily know if an expenditure was drawn from a different grant than those under their purview. Effect: As a result, the Township drew more funding that expended, resulting in questioned costs as noted below. Cause: The Township relied on their Engineer to identify and duplicated invoices prior to reimbursement request. Context: This was the first year that the Township had multiple funding sources for the same project. The Township needs to implement procedures of their own to ensure invoices are only being drawn from one funding source. Questioned Costs: $19,575 Auditor's Recommendation: We recommend that the Township, in addition to the Engineer's review of draws, implement procedures such as designating an individual within the Township with the responsibility of overseeing the construction draw requests, to ensure from the Township's end, that draw requests are not being duplicated. Views of Responsible Officials and Planned Corrective Actions: The Township understands what happened and will work on developing procedures to prevent such duplication moving forward