THE IDAHO COALITION WILL IMPLEMENT STRENGTHENED INTERNAL CONTROLS OVER THE ALLOCATION OF NON-PAYROLL EXPENSES TO FEDERAL PROGRAMS, CONSISTENT WITH 2 C.F.R. PART 200 AND THE DOJ GRANTS FINANCIAL GUIDE. SPECIFICALLY, THE ORGANIZATION WILL: 1. DOCUMENT ALLOCATION METHODOLOGY: ESTABLISH AND MAINTAIN WRI...
THE IDAHO COALITION WILL IMPLEMENT STRENGTHENED INTERNAL CONTROLS OVER THE ALLOCATION OF NON-PAYROLL EXPENSES TO FEDERAL PROGRAMS, CONSISTENT WITH 2 C.F.R. PART 200 AND THE DOJ GRANTS FINANCIAL GUIDE. SPECIFICALLY, THE ORGANIZATION WILL: 1. DOCUMENT ALLOCATION METHODOLOGY: ESTABLISH AND MAINTAIN WRITTEN PROCEDURES THAT CLEARLY DESCRIBE THE ALLOCATION METHODOLOGY FOR NON-PAYROLL EXPENSES, ENSURING COSTS ARE 1402 W GROVE STREET BOISE, IDAHO 83702 WWW.IDAHOCOALITION.ORG ALLOWABLE, REASONABLE, AND ALLOCABLE TO EACH FEDERAL AWARD. 2. APPROVAL & REVIEW: REQUIRE CONTEMPORANEOUS REVIEW AND APPROVAL OF ALL NON-PAYROLL ALLOCATION JOURNAL ENTRIES BY THE FINANCE STEWARD (OR DESIGNATED FINANCE STAFF) AND THE EXECUTIVE DIRECTOR. 3. SUPPORTING DOCUMENTATION: MAINTAIN SOURCE DOCUMENTATION (E.G., INVOICES, ALLOCATION SCHEDULES, APPROVAL RECORDS) IN THE FINANCIAL SYSTEM TO DEMONSTRATE COMPLIANCE WITH UNIFORM GUIDANCE STANDARDS. 4. QUARTERLY MONITORING: CONDUCT QUARTERLY RECONCILIATIONS OF ALLOCATIONS TO ENSURE COMPLIANCE WITH FEDERAL COST PRINCIPLES. 5. TRAINING: PROVIDE TRAINING TO FINANCE STAFF AND MANAGERS ON ALLOWABLE COST REQUIREMENTS UNDER 2 C.F.R. § 200.403–405 AND OVW/HHS AWARD CONDITIONS TO REINFORCE COMPLIANCE.