Finding Text
The Agency has not designed and implemented an accounting system that tracks grants, grant budgets and grant cost center-level of accounting, including allocation of indirect administrative program expenses. In testing the Agency compliance with allowable costs and activities allowed, the Agency could not identify specific federal grant expenditures related to the grant awards for either direct or indirect program expenses. As a result, the Agency could not provide a schedule of expenditures of federal awards timely and on an accrual basis.