Adjustment of previously negotiated indirect cost rates containing unallowable costs.
2021-004 Criteria: Uniform Guidance requires that charges to cost pools that are allocated wholly or partially to Federal awards or used in formulating indirect cost rates used for recovering indirect costs under Federal Awards are in conformance with 2 CFR sections 200.402 through 200.411. Condition: For the Department’s indirect cost pool, support could not be provided for costs charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Due to the allowability testing issues documented in the findings above, testing over the indirect cost pool was not able to be completed. Cause: The Department did not have adequate internal controls to ensure documentation was maintained to support costs charged to the Department’s indirect cost pool. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the indirect cost pool. Questioned Costs: None. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Tribal Response: Management agrees with this finding.
2021-004 Criteria: Uniform Guidance requires that charges to cost pools that are allocated wholly or partially to Federal awards or used in formulating indirect cost rates used for recovering indirect costs under Federal Awards are in conformance with 2 CFR sections 200.402 through 200.411. Condition: For the Department’s indirect cost pool, support could not be provided for costs charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Due to the allowability testing issues documented in the findings above, testing over the indirect cost pool was not able to be completed. Cause: The Department did not have adequate internal controls to ensure documentation was maintained to support costs charged to the Department’s indirect cost pool. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the indirect cost pool. Questioned Costs: None. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Tribal Response: Management agrees with this finding.
2021-004 Criteria: Uniform Guidance requires that charges to cost pools that are allocated wholly or partially to Federal awards or used in formulating indirect cost rates used for recovering indirect costs under Federal Awards are in conformance with 2 CFR sections 200.402 through 200.411. Condition: For the Department’s indirect cost pool, support could not be provided for costs charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Due to the allowability testing issues documented in the findings above, testing over the indirect cost pool was not able to be completed. Cause: The Department did not have adequate internal controls to ensure documentation was maintained to support costs charged to the Department’s indirect cost pool. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the indirect cost pool. Questioned Costs: None. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Tribal Response: Management agrees with this finding.
2021-004 Criteria: Uniform Guidance requires that charges to cost pools that are allocated wholly or partially to Federal awards or used in formulating indirect cost rates used for recovering indirect costs under Federal Awards are in conformance with 2 CFR sections 200.402 through 200.411. Condition: For the Department’s indirect cost pool, support could not be provided for costs charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Due to the allowability testing issues documented in the findings above, testing over the indirect cost pool was not able to be completed. Cause: The Department did not have adequate internal controls to ensure documentation was maintained to support costs charged to the Department’s indirect cost pool. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the indirect cost pool. Questioned Costs: None. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Tribal Response: Management agrees with this finding.
2021-004 Criteria: Uniform Guidance requires that charges to cost pools that are allocated wholly or partially to Federal awards or used in formulating indirect cost rates used for recovering indirect costs under Federal Awards are in conformance with 2 CFR sections 200.402 through 200.411. Condition: For the Department’s indirect cost pool, support could not be provided for costs charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Due to the allowability testing issues documented in the findings above, testing over the indirect cost pool was not able to be completed. Cause: The Department did not have adequate internal controls to ensure documentation was maintained to support costs charged to the Department’s indirect cost pool. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the indirect cost pool. Questioned Costs: None. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Tribal Response: Management agrees with this finding.
2021-004 Criteria: Uniform Guidance requires that charges to cost pools that are allocated wholly or partially to Federal awards or used in formulating indirect cost rates used for recovering indirect costs under Federal Awards are in conformance with 2 CFR sections 200.402 through 200.411. Condition: For the Department’s indirect cost pool, support could not be provided for costs charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Due to the allowability testing issues documented in the findings above, testing over the indirect cost pool was not able to be completed. Cause: The Department did not have adequate internal controls to ensure documentation was maintained to support costs charged to the Department’s indirect cost pool. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the indirect cost pool. Questioned Costs: None. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Tribal Response: Management agrees with this finding.
2021-004 Criteria: Uniform Guidance requires that charges to cost pools that are allocated wholly or partially to Federal awards or used in formulating indirect cost rates used for recovering indirect costs under Federal Awards are in conformance with 2 CFR sections 200.402 through 200.411. Condition: For the Department’s indirect cost pool, support could not be provided for costs charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Due to the allowability testing issues documented in the findings above, testing over the indirect cost pool was not able to be completed. Cause: The Department did not have adequate internal controls to ensure documentation was maintained to support costs charged to the Department’s indirect cost pool. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the indirect cost pool. Questioned Costs: None. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Tribal Response: Management agrees with this finding.
2021-004 Criteria: Uniform Guidance requires that charges to cost pools that are allocated wholly or partially to Federal awards or used in formulating indirect cost rates used for recovering indirect costs under Federal Awards are in conformance with 2 CFR sections 200.402 through 200.411. Condition: For the Department’s indirect cost pool, support could not be provided for costs charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Due to the allowability testing issues documented in the findings above, testing over the indirect cost pool was not able to be completed. Cause: The Department did not have adequate internal controls to ensure documentation was maintained to support costs charged to the Department’s indirect cost pool. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the indirect cost pool. Questioned Costs: None. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Tribal Response: Management agrees with this finding.
2021-004 Criteria: Uniform Guidance requires that charges to cost pools that are allocated wholly or partially to Federal awards or used in formulating indirect cost rates used for recovering indirect costs under Federal Awards are in conformance with 2 CFR sections 200.402 through 200.411. Condition: For the Department’s indirect cost pool, support could not be provided for costs charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Due to the allowability testing issues documented in the findings above, testing over the indirect cost pool was not able to be completed. Cause: The Department did not have adequate internal controls to ensure documentation was maintained to support costs charged to the Department’s indirect cost pool. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the indirect cost pool. Questioned Costs: None. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Tribal Response: Management agrees with this finding.
2021-004 Criteria: Uniform Guidance requires that charges to cost pools that are allocated wholly or partially to Federal awards or used in formulating indirect cost rates used for recovering indirect costs under Federal Awards are in conformance with 2 CFR sections 200.402 through 200.411. Condition: For the Department’s indirect cost pool, support could not be provided for costs charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Due to the allowability testing issues documented in the findings above, testing over the indirect cost pool was not able to be completed. Cause: The Department did not have adequate internal controls to ensure documentation was maintained to support costs charged to the Department’s indirect cost pool. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the indirect cost pool. Questioned Costs: None. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Tribal Response: Management agrees with this finding.
2021-004 Criteria: Uniform Guidance requires that charges to cost pools that are allocated wholly or partially to Federal awards or used in formulating indirect cost rates used for recovering indirect costs under Federal Awards are in conformance with 2 CFR sections 200.402 through 200.411. Condition: For the Department’s indirect cost pool, support could not be provided for costs charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Due to the allowability testing issues documented in the findings above, testing over the indirect cost pool was not able to be completed. Cause: The Department did not have adequate internal controls to ensure documentation was maintained to support costs charged to the Department’s indirect cost pool. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the indirect cost pool. Questioned Costs: None. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Tribal Response: Management agrees with this finding.
2021-004 Criteria: Uniform Guidance requires that charges to cost pools that are allocated wholly or partially to Federal awards or used in formulating indirect cost rates used for recovering indirect costs under Federal Awards are in conformance with 2 CFR sections 200.402 through 200.411. Condition: For the Department’s indirect cost pool, support could not be provided for costs charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Due to the allowability testing issues documented in the findings above, testing over the indirect cost pool was not able to be completed. Cause: The Department did not have adequate internal controls to ensure documentation was maintained to support costs charged to the Department’s indirect cost pool. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the indirect cost pool. Questioned Costs: None. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Tribal Response: Management agrees with this finding.
2021-004 Criteria: Uniform Guidance requires that charges to cost pools that are allocated wholly or partially to Federal awards or used in formulating indirect cost rates used for recovering indirect costs under Federal Awards are in conformance with 2 CFR sections 200.402 through 200.411. Condition: For the Department’s indirect cost pool, support could not be provided for costs charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Due to the allowability testing issues documented in the findings above, testing over the indirect cost pool was not able to be completed. Cause: The Department did not have adequate internal controls to ensure documentation was maintained to support costs charged to the Department’s indirect cost pool. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the indirect cost pool. Questioned Costs: None. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Tribal Response: Management agrees with this finding.
2021-004 Criteria: Uniform Guidance requires that charges to cost pools that are allocated wholly or partially to Federal awards or used in formulating indirect cost rates used for recovering indirect costs under Federal Awards are in conformance with 2 CFR sections 200.402 through 200.411. Condition: For the Department’s indirect cost pool, support could not be provided for costs charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Due to the allowability testing issues documented in the findings above, testing over the indirect cost pool was not able to be completed. Cause: The Department did not have adequate internal controls to ensure documentation was maintained to support costs charged to the Department’s indirect cost pool. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the indirect cost pool. Questioned Costs: None. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Tribal Response: Management agrees with this finding.
2021-004 Criteria: Uniform Guidance requires that charges to cost pools that are allocated wholly or partially to Federal awards or used in formulating indirect cost rates used for recovering indirect costs under Federal Awards are in conformance with 2 CFR sections 200.402 through 200.411. Condition: For the Department’s indirect cost pool, support could not be provided for costs charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Due to the allowability testing issues documented in the findings above, testing over the indirect cost pool was not able to be completed. Cause: The Department did not have adequate internal controls to ensure documentation was maintained to support costs charged to the Department’s indirect cost pool. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the indirect cost pool. Questioned Costs: None. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Tribal Response: Management agrees with this finding.
2021-004 Criteria: Uniform Guidance requires that charges to cost pools that are allocated wholly or partially to Federal awards or used in formulating indirect cost rates used for recovering indirect costs under Federal Awards are in conformance with 2 CFR sections 200.402 through 200.411. Condition: For the Department’s indirect cost pool, support could not be provided for costs charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Due to the allowability testing issues documented in the findings above, testing over the indirect cost pool was not able to be completed. Cause: The Department did not have adequate internal controls to ensure documentation was maintained to support costs charged to the Department’s indirect cost pool. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the indirect cost pool. Questioned Costs: None. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Tribal Response: Management agrees with this finding.
2021-004 Criteria: Uniform Guidance requires that charges to cost pools that are allocated wholly or partially to Federal awards or used in formulating indirect cost rates used for recovering indirect costs under Federal Awards are in conformance with 2 CFR sections 200.402 through 200.411. Condition: For the Department’s indirect cost pool, support could not be provided for costs charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Due to the allowability testing issues documented in the findings above, testing over the indirect cost pool was not able to be completed. Cause: The Department did not have adequate internal controls to ensure documentation was maintained to support costs charged to the Department’s indirect cost pool. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the indirect cost pool. Questioned Costs: None. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Tribal Response: Management agrees with this finding.
2021-004 Criteria: Uniform Guidance requires that charges to cost pools that are allocated wholly or partially to Federal awards or used in formulating indirect cost rates used for recovering indirect costs under Federal Awards are in conformance with 2 CFR sections 200.402 through 200.411. Condition: For the Department’s indirect cost pool, support could not be provided for costs charged to the program to support the allowability of costs and activities and whether the charges were incurred during the appropriate period of performance. Due to the allowability testing issues documented in the findings above, testing over the indirect cost pool was not able to be completed. Cause: The Department did not have adequate internal controls to ensure documentation was maintained to support costs charged to the Department’s indirect cost pool. Effect: Certain costs could not be supported as allowable, incurred during the appropriate period of performance, or incurred prior to submission for reimbursement were charged to the indirect cost pool. Questioned Costs: None. Recommendation: We recommend that management continue to implement additional control processes in order to ensure proper controls are in place and followed. Tribal Response: Management agrees with this finding.