Finding Text
Reference Number: 2020-005
Program: Family and Community Violence Prevention – CFDA #93.910
Second Chance Act Reentry Initiative – CFDA #16.812
Windows to Work Program
Description: Allowable Costs
Criteria: In order for a cost to be charged to a federal grant the cost must actually be paid for by the grantee.
Condition: Each month, the Organization accrues costs related to the Organization’s defined contribution plan. However, the Organization was unable to provide documentation that $22,799 of the costs associated with the defined contribution plan were ever disbursed to the plan administrator.
Cause: The Organization’s controls failed to prevent this issue.
Effect: The Organization had $22,799 in unallowable costs.
Recommendation: The Organization must ensure controls are in place to ensure only costs paid for by the Organization are charged to federal grants.
Views of Responsible Officials and Planned Corrective Actions: See Organization’s corrective action plan.