2022-002 REPORTING ALLOWABLE/ALLOCABLE COSTS Grantors: U.S Department of Health and Human Services Award Names: Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) / Public Health Emergency Preparedness Award Year: Various Award Numbers: Various CFDA Numbers: 93.323 / 93.069 Criteria: Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records. Condition: During our audit testing, we noted cost allocations included on submitted grant reports did not reconcile directly back to the underlying supporting documentation (payroll records, etc.) Cause: No individuals at the District were allocating costs based on supporting documentation. Many costs were allocated in the accounting records (general ledger) based on what was budgeted for in the grants. Effect: There was no accounting trail between costs reported and supporting records. Questioned Costs: None noted. Recommendation: The District should implement controls to ensure all reporting and requests for reimbursements submitted to grantors reconcile with the underlying accounting records as allocated. Management?s Views and Corrective Action Plan: Management agrees with this finding and has outlined its resulting actions in a separately issued Corrective Action Plan.
2022-003 INTERNAL CONTROLS OVER ALLOWABLE COSTS Grantor: Various Award Name: Various Award Year: Various Award Numbers: Various CFDA Number: Various Criteria: Title 2, Chapter 2, part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations, local governments, and other grantees must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves. Condition: During our audit procedures, we noted that the District does not maintain a cost allocation plan and there were no internal controls in place to ensure the requirements referenced in the previous paragraph. The cost allocations as presented on grant financial reports were being made independently and without supporting documentation in the underlying accounting records. Cause: No cost allocation plan has been developed by the District. Effect: There is no linkage between the costs as reported to grantors in financial reports with the underlying accounting records. Questioned Costs: None noted. Recommendation: The District should develop a cost allocation plan and implement internal controls (periodic reconciliations, etc.) to ensure accuracy and consistency with allocations made using the plan. Management?s Views and Corrective Action Plan: Management agrees with this finding and has outlined its resulting actions in a separately issued Corrective Action Plan.
2022-002 REPORTING ALLOWABLE/ALLOCABLE COSTS Grantors: U.S Department of Health and Human Services Award Names: Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) / Public Health Emergency Preparedness Award Year: Various Award Numbers: Various CFDA Numbers: 93.323 / 93.069 Criteria: Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records. Condition: During our audit testing, we noted cost allocations included on submitted grant reports did not reconcile directly back to the underlying supporting documentation (payroll records, etc.) Cause: No individuals at the District were allocating costs based on supporting documentation. Many costs were allocated in the accounting records (general ledger) based on what was budgeted for in the grants. Effect: There was no accounting trail between costs reported and supporting records. Questioned Costs: None noted. Recommendation: The District should implement controls to ensure all reporting and requests for reimbursements submitted to grantors reconcile with the underlying accounting records as allocated. Management?s Views and Corrective Action Plan: Management agrees with this finding and has outlined its resulting actions in a separately issued Corrective Action Plan.
2022-003 INTERNAL CONTROLS OVER ALLOWABLE COSTS Grantor: Various Award Name: Various Award Year: Various Award Numbers: Various CFDA Number: Various Criteria: Title 2, Chapter 2, part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations, local governments, and other grantees must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves. Condition: During our audit procedures, we noted that the District does not maintain a cost allocation plan and there were no internal controls in place to ensure the requirements referenced in the previous paragraph. The cost allocations as presented on grant financial reports were being made independently and without supporting documentation in the underlying accounting records. Cause: No cost allocation plan has been developed by the District. Effect: There is no linkage between the costs as reported to grantors in financial reports with the underlying accounting records. Questioned Costs: None noted. Recommendation: The District should develop a cost allocation plan and implement internal controls (periodic reconciliations, etc.) to ensure accuracy and consistency with allocations made using the plan. Management?s Views and Corrective Action Plan: Management agrees with this finding and has outlined its resulting actions in a separately issued Corrective Action Plan.
2022-002 REPORTING ALLOWABLE/ALLOCABLE COSTS Grantors: U.S Department of Health and Human Services Award Names: Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) / Public Health Emergency Preparedness Award Year: Various Award Numbers: Various CFDA Numbers: 93.323 / 93.069 Criteria: Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records. Condition: During our audit testing, we noted cost allocations included on submitted grant reports did not reconcile directly back to the underlying supporting documentation (payroll records, etc.) Cause: No individuals at the District were allocating costs based on supporting documentation. Many costs were allocated in the accounting records (general ledger) based on what was budgeted for in the grants. Effect: There was no accounting trail between costs reported and supporting records. Questioned Costs: None noted. Recommendation: The District should implement controls to ensure all reporting and requests for reimbursements submitted to grantors reconcile with the underlying accounting records as allocated. Management?s Views and Corrective Action Plan: Management agrees with this finding and has outlined its resulting actions in a separately issued Corrective Action Plan.
2022-003 INTERNAL CONTROLS OVER ALLOWABLE COSTS Grantor: Various Award Name: Various Award Year: Various Award Numbers: Various CFDA Number: Various Criteria: Title 2, Chapter 2, part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations, local governments, and other grantees must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves. Condition: During our audit procedures, we noted that the District does not maintain a cost allocation plan and there were no internal controls in place to ensure the requirements referenced in the previous paragraph. The cost allocations as presented on grant financial reports were being made independently and without supporting documentation in the underlying accounting records. Cause: No cost allocation plan has been developed by the District. Effect: There is no linkage between the costs as reported to grantors in financial reports with the underlying accounting records. Questioned Costs: None noted. Recommendation: The District should develop a cost allocation plan and implement internal controls (periodic reconciliations, etc.) to ensure accuracy and consistency with allocations made using the plan. Management?s Views and Corrective Action Plan: Management agrees with this finding and has outlined its resulting actions in a separately issued Corrective Action Plan.
2022-002 REPORTING ALLOWABLE/ALLOCABLE COSTS Grantors: U.S Department of Health and Human Services Award Names: Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) / Public Health Emergency Preparedness Award Year: Various Award Numbers: Various CFDA Numbers: 93.323 / 93.069 Criteria: Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records. Condition: During our audit testing, we noted cost allocations included on submitted grant reports did not reconcile directly back to the underlying supporting documentation (payroll records, etc.) Cause: No individuals at the District were allocating costs based on supporting documentation. Many costs were allocated in the accounting records (general ledger) based on what was budgeted for in the grants. Effect: There was no accounting trail between costs reported and supporting records. Questioned Costs: None noted. Recommendation: The District should implement controls to ensure all reporting and requests for reimbursements submitted to grantors reconcile with the underlying accounting records as allocated. Management?s Views and Corrective Action Plan: Management agrees with this finding and has outlined its resulting actions in a separately issued Corrective Action Plan.
2022-003 INTERNAL CONTROLS OVER ALLOWABLE COSTS Grantor: Various Award Name: Various Award Year: Various Award Numbers: Various CFDA Number: Various Criteria: Title 2, Chapter 2, part 200 of the Code of Federal Regulations (2 CFR Part 200) establishes cost principles for determining costs applicable to federal awards with nonprofit organizations. An important method of adhering to these cost principles and ensuring allowable and allocable costs are charged to federal programs is through the use of a cost allocation plan. As important as the plan is, internal controls over the cost allocation plan are just as necessary. Nonprofit organizations, local governments, and other grantees must maintain internal controls over the allocation of costs to ensure costs are not over or under allocated, consistency across programs, and that they are traceable back to the accounting records themselves. Condition: During our audit procedures, we noted that the District does not maintain a cost allocation plan and there were no internal controls in place to ensure the requirements referenced in the previous paragraph. The cost allocations as presented on grant financial reports were being made independently and without supporting documentation in the underlying accounting records. Cause: No cost allocation plan has been developed by the District. Effect: There is no linkage between the costs as reported to grantors in financial reports with the underlying accounting records. Questioned Costs: None noted. Recommendation: The District should develop a cost allocation plan and implement internal controls (periodic reconciliations, etc.) to ensure accuracy and consistency with allocations made using the plan. Management?s Views and Corrective Action Plan: Management agrees with this finding and has outlined its resulting actions in a separately issued Corrective Action Plan.