Finding Text
Information on the Federal Program: U.S Department of State, CFDA 19.121, Contract No SLMAQM22CA0053, Year 2024 Criteria: The Uniform Guidance requires organizations to only charge valid expenditures to the federal grant. Condition: An invoice was incorrectly charged to the federal program twice for 1 contractor. Cause: Due to a lack of timely review of expenses charged to federal programs. Effect: Ineffective review of costs charged to federal programs. Questioned Costs: There are questioned costs of $36,020. Context: For 2024, an invoice was erroneously for 3% of all contractors tested for a major program. Repeat Finding: No. Recommendation: We recommend management establish controls to ensure an effective review for expenditures charged to federal programs. Views of Responsible Officials and Planned Corrective Action: See management’s response at the Corrective Action Plan on pages 39.