Finding 1061277 (2022-003)

Finding number: 2022-003 Assistance listing number: 94.002 CFDA title: AmeriCorps Retired and Senior Volunteer Program Criteria: The Uniform Guidance cost principles require that organizations identify, in their accounts, all Federal awards received and expended. Condition: Compensation costs were not recorded directly into the accounting software throughout the year. The amounts allocated to grants had to be recalculated at the end of the year and recorded in large journal entries. Cause: Prior to and during 2022, the organization had not established strong grant accounting practices. Possible effect: Multiple data sources were needed to determine the full amount of expenses allocated to each funding source. Recommendation: Management should ensure that grant expenses are allocated within the accounting software on a monthly basis, or, if preferred, when each payroll is processed. Views of responsible officials: We agree that payroll delineation per grant was maintained outside our accounting software. Once brought to our attention, we shifted our approach and are now fully in compliance and have included payroll delineation within our accounting software.