Finding Text
Finding Number 2025-007 Federal Award Agency: United States Department of Homeland Security Program Name and Federal Assistance Listing No.: COVID-19: Disaster Grants- Public Assistance Pass-Through Entity: Pennsylvania Emergency Management Agency Pass-Through Award Numbers: Unknown Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires that the accounting principles of the non-Federal entity provide for adequate documentation to support costs charged to the Federal award. Condition: There was a difference of $179 between the invoice support and the charge allocated to the major federal program selected for testing. Cause: There was a transposition error between the invoice supporting the charge and the charge allocated to the major federal program. Effect or potential effect: All charges made to federal awards are required to be adequately documented. Inadequate documentation could lead to a questioned cost and ultimately a payback to the government. Questioned Cost: $179 Context: In 1 of 60 transactions selected for testing, there was a difference between the invoice support and the charge allocated to the major program of $179. Recommendation: Existing policies and procedures should be reviewed to ensure that all charges to federal programs are adequately documented. Views of responsible officials: Management acknowledges the finding. See corrective action plan.