Finding Text
Criteria: The cost principles in 2 CFR part 200, subpart E (Cost Principles), prescribe the cost accounting requirements associated with the administration of federal awards. Direct costs are those costs that can be identified specifically with a particular final cost objective, such as a federal award, or other internally or externally funded activity, or that can be directly assigned to such activities relatively easily with a high degree of accuracy. Condition: Program expenditures were not separately identified in the general ledger for each Project Worksheet (PW). Questioned Costs: None Cause: The county does not have internal control policies and procedures in place that allows it to comply with cost principles outlined in the Uniform Guidance Effect: Non-compliance with Federal costs principles. Recommendation: Program expenditures should be separately identified in the general ledger.