Finding Text
Assistance Listing Number(s): 10.912
Name of Federal Program or Cluster: Environmental Quality Incentives Program
Name of Federal Agency: Department of Agriculture
Award Periods: September 3, 2019 through July 31, 2024 and September 30, 2020 through September 30, 2025
Assistance Listing Number(s): 10.924
Name of Federal Program or Cluster: Conservation Stewardship Program
Name of Federal Agency: Department of Agriculture
Award Periods: September 3, 2019 through July 31, 2024 and September 30, 2020 through September 30, 2025 Criteria or Specific Requirement: Non-federal entities must establish policies and procedures to comply with reporting requirements for grants within the federal program.
Condition: During testing of required cost reimbursement reports, we noted differences in the amounts of costs reported to grantors compared to actual costs incurred during those periods. Cause: This was the result of improper grant accounting noted in Finding 2023-002.
Effect or Potential Effect: Noncompliance with grant reporting requirements may occur.
Context: 1 out of 4 cost reimbursement requests tested included improper cost amounts.
Repeat Finding: No
Recommendation: We recommend additional internal controls for reimbursement requests be implemented, including a review of detailed expense transactions be included with reimbursement requests to ensure expenses reported to grantors agree to expenses incurred in the correct period.
Views of Responsible Officials: Management agrees with the finding and they will evaluate our findings to determine an appropriate corrective action.