Finding Text
Criteria: The Uniform Guidance Basic Guidelines for Allowable Costs requires that charges to federal awards be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles of 2 CFR Part 200, Subpart E. Condition: One invoice tested was paid twice and charged to the federal program through the indirect cost allocation. Cause: The Organization did not have sufficient procedures in place to ensure that duplicate invoices are caught and not paid twice. Effect: Duplicate indirect cost was charged to this federal program through the indirect cost allocation. Questioned Costs: None. This error noted was for an invoice selected from the indirect cost pool. There were a lot more eligible indirect costs. Context: A sample of 42 invoice transactions were selected for testing this federal program. Only one invoice tested was paid twice. It was paid originally via credit card, then a zero-balance invoice was paid later via check. No other errors were noted. Repeat Finding: No. Recommendation: The Organization should implement procedures to ensure that all invoices are properly reviewed to ensure that duplicate invoices are not paid. Views of Responsible Officials and Planned Corrective Actions: The Organization agrees with the recommendation and will implement immediately.