Finding 1131014 (2024-003)

Federal Agency: U.S. Department of Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Fund Assistance Listing Number: 21.027 Federal Award Number: SLFRP4406 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Type of Finding: Incorrectly Submitted Records- Duplicate Costs Criteria: Uniform Guidance 200.403 requires federally funded organizations spend federal dollars on allowable costs. Condition: For the year ended June 30, 2024, we reviewed monthly grant invoices and noted that two grant invoices had duplicate program expenses. Cause: Program staff incorrectly included the same expense on two monthly invoices. Effect or Potential Effect: Resulted in the Organization charging program costs in excess of their actual amounts. Questioned Costs: $85 Context: 4 months out of 12 months of monthly grant invoice selected for testing (Of the $1,788 reported as travel expenses, $85 represented duplicate expenditures). Repeat Finding: No Recommendation: The Organization’s program staff and management should ensure that the amounts expended are correctly stated and reviewed before submission of expenditures. Views of Responsible Official: Management of Trinity Services Inc. concurs with the audit finding. The individual preparing the monthly grant invoice this year made clerical error.