Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) ? 93.323 and Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) ? 10.557 Criteria or specific requirement Internal controls should be in place to ensure that expenditures are correctly charged as to account, amount, and period. Condition During testing, it was discovered that errors were made while allocating expenditures between grants. In addition, errors were made when summarizing mileage data that was then used in the allocation process. Cause A sufficient review process was not in place to catch and correct errors in a timely manner. Effect Additional errors may have been made that were not caught and corrected. In addition, indirect costs may be calculated using an incorrect cost pool. Context Payroll in the amount of $144 was improperly allocated amongst budget items within the WIC grant, and estimated total allocation errors are $4,995. Due to a data entry error during the allocation process, ELC payroll was understated in the amount of $13, and estimated total errors are $25. Actual mileage logs for December were less than the total calculated by 6 miles. Actual mileage logs for November were higher than the total calculated by 138 total miles. Actual mileage logs for October were higher than the total calculated by 114 total miles, and no logs were scanned for two vehicles for the month. Actual mileage logs for September were higher than the total calculated by 61 total miles. Actual mileage logs for July were higher than the allocation calculation by 114 total miles. Due to these errors, WIC expenses allocated according to these amounts were overstated by $2, and estimated total allocation errors are $57. An invoice that included the purchase of items for multiple grant programs did not allocate the shipping costs accordingly ? the full $5 cost was charged to the ELC grant. The estimated total allocation errors are $9. Recommendation We recommend that the County review its procedures and implement controls to ensure that expenditures are properly calculated and booked. Views of responsible officials and planned corrective actions See corrective action plan.
Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) ? 93.323 Criteria or specific requirement Expenditures should be consistent with allowable activities, as identified by federal statute, regulations, and the terms and conditions of the federal award. Condition During testing, it was discovered that food and beverage expenditures were reimbursed under the program. Cause There was some confusion as to the allowability of the expenditures, and a clear approval from the awarding agency, or other documentation in support of the expenditure, was not obtained. Effect Unallowable expenditures were charged to and reimbursed by the program. Context Three sample items tested were for the purchase of food and beverages, and the known questioned costs are $88. Total estimated questioned costs are $176. Recommendation We recommend that the County review its procedures and implement controls to ensure that expenditure allowability is properly determined. Views of responsible officials and planned corrective actions See corrective action plan.
Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) ? 93.323 and Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) ? 10.557 Criteria or specific requirement Internal controls should be in place to ensure that expenditures are correctly charged as to account, amount, and period. Condition During testing, it was discovered that errors were made while allocating expenditures between grants. In addition, errors were made when summarizing mileage data that was then used in the allocation process. Cause A sufficient review process was not in place to catch and correct errors in a timely manner. Effect Additional errors may have been made that were not caught and corrected. In addition, indirect costs may be calculated using an incorrect cost pool. Context Payroll in the amount of $144 was improperly allocated amongst budget items within the WIC grant, and estimated total allocation errors are $4,995. Due to a data entry error during the allocation process, ELC payroll was understated in the amount of $13, and estimated total errors are $25. Actual mileage logs for December were less than the total calculated by 6 miles. Actual mileage logs for November were higher than the total calculated by 138 total miles. Actual mileage logs for October were higher than the total calculated by 114 total miles, and no logs were scanned for two vehicles for the month. Actual mileage logs for September were higher than the total calculated by 61 total miles. Actual mileage logs for July were higher than the allocation calculation by 114 total miles. Due to these errors, WIC expenses allocated according to these amounts were overstated by $2, and estimated total allocation errors are $57. An invoice that included the purchase of items for multiple grant programs did not allocate the shipping costs accordingly ? the full $5 cost was charged to the ELC grant. The estimated total allocation errors are $9. Recommendation We recommend that the County review its procedures and implement controls to ensure that expenditures are properly calculated and booked. Views of responsible officials and planned corrective actions See corrective action plan.
Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) ? 93.323 and Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) ? 10.557 Criteria or specific requirement Internal controls should be in place to ensure that expenditures are correctly charged as to account, amount, and period. Condition During testing, it was discovered that errors were made while allocating expenditures between grants. In addition, errors were made when summarizing mileage data that was then used in the allocation process. Cause A sufficient review process was not in place to catch and correct errors in a timely manner. Effect Additional errors may have been made that were not caught and corrected. In addition, indirect costs may be calculated using an incorrect cost pool. Context Payroll in the amount of $144 was improperly allocated amongst budget items within the WIC grant, and estimated total allocation errors are $4,995. Due to a data entry error during the allocation process, ELC payroll was understated in the amount of $13, and estimated total errors are $25. Actual mileage logs for December were less than the total calculated by 6 miles. Actual mileage logs for November were higher than the total calculated by 138 total miles. Actual mileage logs for October were higher than the total calculated by 114 total miles, and no logs were scanned for two vehicles for the month. Actual mileage logs for September were higher than the total calculated by 61 total miles. Actual mileage logs for July were higher than the allocation calculation by 114 total miles. Due to these errors, WIC expenses allocated according to these amounts were overstated by $2, and estimated total allocation errors are $57. An invoice that included the purchase of items for multiple grant programs did not allocate the shipping costs accordingly ? the full $5 cost was charged to the ELC grant. The estimated total allocation errors are $9. Recommendation We recommend that the County review its procedures and implement controls to ensure that expenditures are properly calculated and booked. Views of responsible officials and planned corrective actions See corrective action plan.
Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) ? 93.323 Criteria or specific requirement Expenditures should be consistent with allowable activities, as identified by federal statute, regulations, and the terms and conditions of the federal award. Condition During testing, it was discovered that food and beverage expenditures were reimbursed under the program. Cause There was some confusion as to the allowability of the expenditures, and a clear approval from the awarding agency, or other documentation in support of the expenditure, was not obtained. Effect Unallowable expenditures were charged to and reimbursed by the program. Context Three sample items tested were for the purchase of food and beverages, and the known questioned costs are $88. Total estimated questioned costs are $176. Recommendation We recommend that the County review its procedures and implement controls to ensure that expenditure allowability is properly determined. Views of responsible officials and planned corrective actions See corrective action plan.
Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) ? 93.323 and Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) ? 10.557 Criteria or specific requirement Internal controls should be in place to ensure that expenditures are correctly charged as to account, amount, and period. Condition During testing, it was discovered that errors were made while allocating expenditures between grants. In addition, errors were made when summarizing mileage data that was then used in the allocation process. Cause A sufficient review process was not in place to catch and correct errors in a timely manner. Effect Additional errors may have been made that were not caught and corrected. In addition, indirect costs may be calculated using an incorrect cost pool. Context Payroll in the amount of $144 was improperly allocated amongst budget items within the WIC grant, and estimated total allocation errors are $4,995. Due to a data entry error during the allocation process, ELC payroll was understated in the amount of $13, and estimated total errors are $25. Actual mileage logs for December were less than the total calculated by 6 miles. Actual mileage logs for November were higher than the total calculated by 138 total miles. Actual mileage logs for October were higher than the total calculated by 114 total miles, and no logs were scanned for two vehicles for the month. Actual mileage logs for September were higher than the total calculated by 61 total miles. Actual mileage logs for July were higher than the allocation calculation by 114 total miles. Due to these errors, WIC expenses allocated according to these amounts were overstated by $2, and estimated total allocation errors are $57. An invoice that included the purchase of items for multiple grant programs did not allocate the shipping costs accordingly ? the full $5 cost was charged to the ELC grant. The estimated total allocation errors are $9. Recommendation We recommend that the County review its procedures and implement controls to ensure that expenditures are properly calculated and booked. Views of responsible officials and planned corrective actions See corrective action plan.