Finding Text
Finding 2023-002: Allowable costs – significant deficiency in internal controls over compliance
and compliance finding. Special Education - Grants for Infants and Families ALN 84.181
Early Childhood Intervention Services Criteria: The Organization’s internal control procedures over compliance specify that all invoices
and allocations are approved and agree to the amount allocated to grant activities. Condition: During allowable cost testing for federal and state grants, for 1 of the 25 invoices
tested, the base amount used for allocation and charged to the grant did not agree to the invoice. Cause: There was human error when the amount was entered into the accounting software and,
ultimately, an oversight due to turnover in personnel. Effect: The Organization's grant expenses were not fully documented in accordance with the
internal control over compliance procedures. Questioned Costs: None Recommendation: Management should ensure amounts charged to the grants agree to invoices
before the request for reimbursement is submitted. Management’s Response: See corrective action plan