Finding 1146390 (2023-003)

Material Weakness
Requirement
B
Questioned Costs
$1
Year
2023
Accepted
2025-07-01
Audit: 361194
Auditor: Sorren CPAS PC

AI Summary

  • Core Issue: Idaho Immunization Coalition, Inc. failed to provide necessary documentation for payroll and fringe costs related to federal awards.
  • Impacted Requirements: Costs must be necessary, reasonable, and properly documented as per 2 CFR 200, Subpart E.
  • Recommended Follow-Up: Implement a process for internal controls to ensure compliance and proper documentation of costs.

Finding Text

NONPROFIT ENTITIES MUST ENSURE DIRECT COSTS CHARGED TO THE FEDERAL AWARD ARE: 1) NECESSARY AND REASONABLE FOR THE PERFORMANCE OF THE FEDERAL AWARD AND ALLOCABLE UNDER THE PRINCIPLES OF 2 CFR 200, SUBPART E; 2) WERE NOT INCLUDED AS A COST OF ANY OTHER FEDERALLY FINANCED PROGRAM IN EITHER THE CURRENT OR A PRIOR PERIOD, AND; 3) COSTS ARE ADEQUATELY DOCUMENTED. IDAHO IMMUNIZATION COALITION, INC. WAS UNABLE TO PROVIDE DOCUMENTATION TO SUPPORT REASONABLE COSTS ASSOCIATED WITH PAYROLL SALARY AND ASSOCIATED FRINGE PAYROLL COSTS. ADDITIONALLY, IDAHO IMMUNIZATION COALITION, INC. DID NOT HAVE A PROCESS IN PLACE TO SUPPORT APPROPRIATE INTERNAL CONTROLS TO ENSURE COMPLIANCE REQUIREMENTS WERE MET.

Categories

Questioned Costs Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Other Findings in this Audit

  • 569948 2023-003
    Material Weakness
  • 569949 2023-004
    Material Weakness
  • 569950 2023-005
    Material Weakness
  • 1146391 2023-004
    Material Weakness
  • 1146392 2023-005
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
93.268 Immunization Cooperative Agreements $873,290
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $223,102
93.185 Immunization Research, Demonstration, Public Information and Education Training and Clinical Skills Improvement Projects $133,922