Finding Text
Assistance Listing # 21.027 – COVID-19 Coronavirus State and Local Fiscal Recovery Funds
Fiscal year finding initially occurred: 2024
Criteria
Costs charged to federal grant programs must follow the Uniform Guidance when determining if a cost is allowable under the program. One of the requirements is that a cost can only be funded by one program.
Condition
The City received reimbursement through the State of Louisiana’s Water Sector Program for expenditures that were already claimed through Coronavirus State and Local Fiscal Recovery Funds.
Cause
The City did not have proper controls in place to ensure that expenditures were not paid by multiple federal award programs.
Effect
The City utilized federal funds to pay for expenditures that had already been charged to other grant programs.
Context
A sample of 19 transactions were selected for audit from a population of 29 disbursements. The test found that one disbursement had already been charged to other federal grant programs. It was determined that $248,060 was charged to other federal programs and are considered questioned costs.
Recommendation
The City should review policies and procedures to ensure that the City does not continue to request reimbursement amounts that were received from other sources.
Management’s Corrective Action Plan
The City of Scott will implement policies and procedures to ensure that the City does not continue to request reimbursement for amounts that were received from other sources.