Finding 1135463 (2024-002)

-
Requirement
A
Questioned Costs
$1
Year
2024
Accepted
2025-05-01

AI Summary

  • Answer: Human error led to the double submission of costs related to grant-eligible areas, resulting in questioned costs.
  • Trend: Two specific contractor invoices were identified as problematic, with one being duplicated and another overstated by $51,259.
  • List: Follow up by reviewing all invoices for duplication and ensuring accurate reporting of federal expenditures.

Finding Text

Certain costs were allocated to grant eligible areas based on construction to be performed in those areas. The amounts that were incorrectly submitted more than once was due to human error. The total questioned costs were related to allowable costs from two of the REMC's contractor. One invoice received from a contractor was included twice in the federal expenditures in the amount of $4,446. Another amount submitted for grant reimbursement had an amount included as a federal expenditure that was $51,259 more than the invoice amount. All invoices were analyzed to determine cases of duplicated invoices.

Categories

Questioned Costs Allowable Costs / Cost Principles Cash Management

Other Findings in this Audit

  • 559020 2024-001
    Significant Deficiency
  • 559021 2024-002
    -
  • 1135462 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
21.029 Coronavirus Capital Projects Fund $7.37M