Finding 1106287 (2024-002)

Federal Agency: Department of Justice Program Title: Department of Justice Housing Assistance Listing Number: 16.320 Award Period: October 1, 2023 - September 30, 2026 • Significant Deficiency in Internal Control over Compliance • Other Matters Criteria: 2 CRF 200.305(b)(3) states the Organization only request reimbursement for costs which are paid prior to the date of the reimbursement request. Condition: CLA reviewed 5 of 12 months' worth of reimbursement requests and noted that the match reported on the February 2024 reimbursement request was not calculated correctly. The individual employee matches were calculated correctly, but during preparation of the reimbursement request, the wrong number was brought into the reimbursement request due to what appears to be human error. Match reported for February 2024 was $5,685.40, but actual match should have been $1,385.56. This resulted in an overstatement of the match by $4,300.84. Since the match portion is not reimbursed to CCDPB, questioned costs are zero. Questioned costs: None Context: The sample of five reimbursement requests included reimbursement requests from different periods during the grant, inside the fiscal year. Cause: The inaccurate completion of the reimbursement requests. Repeat finding: No Recommendation: We recommend reimbursement requests be reviewed and traced back to supporting documentation prior to the filing of the reimbursement request. Views of responsible officials and planned corrective actions: No disagreement.