Finding 1146392 (2023-005)

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 expenditures under a single federal program.
  • Impacted Requirements: Compliance with cost principles in 2 CFR Part 200 was not met, as costs were not properly linked to actual expenses.
  • Recommended Follow-Up: Review and improve documentation processes to ensure all expenditures are clearly tied to specific programs and comply with federal guidelines.

Finding Text

NONPROFIT ORGANIZATIONS MUST CONFORM TO COST PRINCIPLES IN 2 CFR PART 200. COSTS WERE NOT INCLUDED AS A COST OF ANY OTHER FEDERALLY FINANCE PROGRAM IN EITHER THE CURRENT OR THE PRIOR PERIOD. COSTS ARE ADEQUATELY DOCUMENTED. IDAHO IMMUNIZATION COALITION, INC. WAS UNABLE TO PROVIDE DOCUMENTATION TO SUPPORT EXPENDITURES REPORTED UNDER A SINGLE FEDERAL PROGRAM. EXPENDITURES SUBMITTED FOR MONTHLY DRAW REIMBURSEMENTS WERE REPORTED IN MULTIPLE CLASS ACCOUNTS FOR VARIOUS PROGRAMS AND ADMINISTRATION CLASSES AND COULD NOT BE TIED TO ACTUAL EXPENSES INCURRED.

Categories

Questioned Costs Allowable Costs / Cost Principles Cash Management

Other Findings in this Audit

  • 569948 2023-003
    Material Weakness
  • 569949 2023-004
    Material Weakness
  • 569950 2023-005
    Material Weakness
  • 1146390 2023-003
    Material Weakness
  • 1146391 2023-004
    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