FAC Explorer

Finding 1154962 (2025-004)

Material Weakness Repeat Finding
Requirement
A
Questioned Costs
$1
Year
2025
Accepted
2025-09-24
Audit: 367301
Organization: Miami-Cass County Rural Electric Membership Corporation (IN)
Auditor: Lwg CPAS & Advisors

AI Summary

  • Answer: Duplicated costs of $489,751.87 were incorrectly reimbursed due to human error.
  • Trend: This issue highlights a pattern of errors in cost allocation for grant eligibility.
  • List: Review and improve processes to prevent duplication, and ensure accurate reporting of eligible costs.

Finding Text

Certain costs were allocated to grant eligible area based on construction to be performed in those areas. The amounts that were incorrectly submitted more than once was due to human error. Amounts reimbursed included duplicated costs resulting in ineligible costs being requested and received in the amount of $489,751.87.

Corrective Action Plan

Management of Miami-Cass REMC and Subsidiary will implement procedures to prevent unallowable costs. In addition, the State of Indiana Office of Community and Rural Affairs will be alerted of the questioned costs. Management agrees with this finding.

Categories

Questioned Costs Eligibility

Other Findings in this Audit

  • 1154959 2025-001
    Material Weakness Repeat
  • 1154960 2025-002
    Material Weakness Repeat
  • 1154961 2025-003
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
21.029 Coronavirus Capital Projects Fund $3.27M