Finding Text
Condition and Context: Internal controls failed to prevent, detect, or correct noncompliance. During testing, the following were identified: The district charged the federal program chemical inventory priced above cost. Certain employee timecards had no supporting documentation or rational behind the allocation of specific activities and did not appropriately document time charged directly to the program. The indirect cost rate agreed to within the grant agreement was not used consistently across the
indirect cost pool and indirect costs were charged to the program as direct costs.