Finding Text
Finding 2024-002: Allowable costs – Material weakness over internal controls over compliance
and compliance finding.
Crime Victim Assistance ALN 16.575
Criteria: Section 200 of the Code of Federal Regulations requires recipients to have a cost
allocation plan in place for allocated costs that is consistently followed and supported.
Condition: During allowable cost testing for federal grants, 19 out of 38 samples were not 100%
charged to the grant and/or were not supported by a cost allocation plan for how the percentages
charged to the grant were determined. This is a repeat finding due to the timing of when the
previous single audit took place and corrective action was not implemented until after this fiscal
year.
Cause: Turnover in the Organization and lack of knowledge of allocated cost requirements.
Recommendation: In order to comply with the Uniform Guidance federal regulations, we
recommend a cost allocation methodology be updated so that is easy to follow and consistently
applied throughout the year. In addition, support of all calculations should be kept on file to
document how the allocation was determined.
Management’s response: See corrective action plan.