Finding Text
Expense Recorded in Incorrect Period of Performance Information on Federal Programs: Assistance Listing Numbers: 93.591 Family Violence Prevention and Services/State Domestic Violence Coalitions. Criteria: 2 CFR 200.309 notes “a non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or passthrough entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.” Condition: Testing identified one expenditure out of a sample of seven (14.3%) were not properly recorded in the correct fiscal year. We consider this to be an instance of noncompliance in internal controls over compliance with Period of Performance and is not considered a repeated finding. Questioned Costs: $3,300 Effect: As a result, the Organization did not record an expenditure in the appropriate fiscal year. Cause: This is due to lack of controls over expenditure monitoring and miscommunications with employee turnover. Recommendation: Auditors recommend the organization implement procedures to review dates when expenditures are incurred and ensure they are accurately recorded and charged to the appropriate fiscal year for the grant period. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and their response is included with the Corrective Action Plan.