Finding Text
Finding 2024‐001: Allowable costs – Significant deficiency in internal controls over compliance
and compliance finding.
Crime Victim Assistance ALN 16.575 Criteria: Uniform Guidance requires all cost be adequately documented and supported. Any
changes to amounts previously charged to the grant should be corrected and updated timely.
Condition: During allowable cost testing for federal grants, 2 out of the 38 samples tested
included charges that were either unsupported or refunded back to the Organization and not
corrected to return those funds to the grantor.
Cause: Due to oversight, management of the Organization missed that these additional amounts
were charged to the grant.
Effect: Costs were charged to the grant that were unsupported or no longer existed.
Recommendation: Management should implement controls to ensure that all charges to the
grant are supported and that any changes to previous amounts charged are updated timely.
Questioned costs: None
Management’s Response: See corrective action plan.
Finding 2024-002: Allowable costs – Material weakness over