Finding Text
Criteria
Costs charged to federal grant programs must follow the Uniform Guidance when
determining if a cost is allowable under the program. One of the requirements is that a cost
can only be funded by one program.
Condition
The Town requested reimbursement for costs related to its water improvement project
from the Coronavirus State and Local Fiscal Recovery Funds that were already requested for
reimbursement from the State of Louisiana's Water Sector Program and Delta Regional
Authority Funds
The Town did not have proper controls in place to ensure that expenditure was not paid
by multiple federal programs.
The Town utilized federal funds to pay for expenditures that had already been requested
for reimbursement from other federal programs.
Context
A sample of 10 disbursements were selected for audit from a population of 10
disbursements. The test found that four disbursements had already been charged to other
federal programs. It was determined that $656,432 was charged to other federal programs and
are considered questioned costs.
Recommendation
The Town should implement policies and procedures to ensure that expenditures are not
charged to multiple federal programs.
Views of Responsible Officials and Planned Corrective Action
The Town agrees with the finding and has established policies and procedures to ensure
that expenditures are only charged to one federal program.