Finding 1174966 (2024-001)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2026-02-23

AI Summary

  • Core Issue: Claims for reimbursement exceeded the 10% cap on administrative costs for Ryan White Projects 1, 2, and 3, resulting in overbilling of $7,452.
  • Impacted Requirements: The misunderstanding of the administrative costs cap led to incorrect allocations across projects.
  • Recommended Follow-Up: Ensure compliance with the 10% administrative costs cap and review guidelines to prevent future discrepancies.

Finding Text

Ryan White Programs - Projects 1, 2 and 3 - Federal Assistance Listing Number 93.917 Condition: Claims to the Oklahoma Department of Health for reimbursement of administrative costs for Projects 1, 2 and 3 exceeded the statutory requirements that limits costs to a strict 10% cap per project. Effect: Ryan White Projects 1, 2 and 3 were collectively over billed $7,452. Cause: Executive Director understanding of the administrative costs cap of 10% was that the 10% related to total grant and if a project in that grant disallowed the 10% then that amount could be allocated to other projects within that grant. Criteria: Consult federal guidelines for assistance regarding 10% administrative costs cap for projects. Recommendation: Follow administrative costs cap guidelines for projects. Response: Allowable project administrative costs cap of 10% will be followed. The general ledger has been corrected and reviewed by management prior to issuance of audit.

Corrective Action Plan

Follow administrative costs cap guidelines for projects.

Categories

Cash Management

Programs in Audit

ALN Program Name Expenditures
93.917 HIV CARE FORMULA GRANTS $807,933
14.241 HOUSING OPPORTUNITIES FOR PERSONS WITH AIDS $280,739
93.686 ENDING THE HIV EPIDEMIC: A PLAN FOR AMERICA — RYAN WHITE HIV/AIDS PROGRAM PARTS A AND B $73,711