Finding Text
2025-003 Significant Deficiency – Allowable Costs/Cost Principles Information on Federal Programs U.S. Department of Energy – Weatherization Assistance for Low-Income Persons (Passed through from the North Dakota Division of Community Services) - Award #5293-DOE24-30 and 5212-DOEBIL-30 AL# 81.042 Criteria – Per the grant award, payments for out-of-state travel must be approved by the grantor prior to the actual travel undertaken by the recipient. Condition – The Organization does not have documentation of approval for out-of-state travel costs. Cause – Management oversight. Effect or Potential Effect – The Organization charged costs to the grant that had not been approved. Questioned Costs – Immaterial Context – As part of the single audit testing, 40 transactions were selected for testing. One invoice tested was for out-of-state travel costs and there was no documentation of approval for the costs by the grantor. Repeat Finding – This is a new finding. Recommendation – The Organization should review their policies and procedures for out of state travel to ensure approval is being received and documented prior to the travel being undertaken.