Finding Text
Cause: $4,000 during billing. The billing did not agree to supporting documents due to lack of an
independent review.
Effect: Billings for the related period were overstated by $3,600.
Questioned Costs: $3,600
Context: We selected 25 samples totaling $209,465 out of a population of 429 totaling $3,080,376 to
test. For one of the samples tested, we found that $3,600 more was billed than the total costs incurred.
Repeat Finding: No
Recommendation: We recommend that management ensure the policies and procedures are followed
when processing billing to ensure amounts charged to the grant agree with supporting documents and
are reviewed and approved before submission.
View of responsible officials and planned corrective actions: ECA agrees with this finding. This particular event was a result of human error and ultimately an “extra” zero was added into the system by mistke. ECA hired a Chief Operating Officer in July 2024, who will ultimately be responsible for creating a new policy for all grant billing that must be entered into a third-party software that will include adequate reviews.