Finding Text
Finding No. 2024-004: Matching Compliance Controls
Federal Program Affected: Developmental Disabilities Basic Support and Advocacy Grants
Compliance Requirement: Matching
Questioned Costs: None
Condition and Cause: The Organization does not have a current internal control process to maintain documentation to support travel, training and homework time related its grant matching requirement. Alternative documentation was obtained to support the reasonableness of matching hours used.
Criteria and Effect: Documentation should be maintained to support hours spent and the rates used for travel, training and homework for matching requirements. The lack of adequate documentation could lead to noncompliance.
Repeat Finding from Prior Year: No
Recommendation: We recommend management establish and maintain documentation for all in-kind/matching balances including time sheets and proper rate documentation for all travel, training and homework time.
Response/Corrective Action Plan: The Organization agrees with the above finding. See Corrective Action Plan.