Finding 1156613 (2024-002)

2024-002 Allowable Costs Assistance Listing Number: 81.042 Name of Program and Cluster: Weatherization Assistance Program Agency: U.S. Department of Energy Compliance Supplement Requirement: Allowable Cost Principles Condition: The Organization did not allocate shared costs between program and non-program related costs. Criteria: In accordance with Regulation 2 CFR 200.400, only costs related to the Weatherization Assistance Program should be allocated to the contract and submitted for reimbursement. Perspective: The Organization did not allocate costs between program and non-program related costs. RBT estimated approximately $15,078.56 in costs that should have been allocated to non- program related costs. Cause: The Organization believed all costs should be allocated to the program. Effect: The Organization may overstate expenditures of Federal Awards. Recommendation: RBT recommends that the Organization uses a percentage allocation based on the amount of time spent on other programs to allocate shared costs to non-program accounts. Management's Response: See corrective action plan