Finding Text
Period of Performance Federal Agency: U.S. Department of Justice Federal Program Name: Services for Trafficking Victims Assistance Listing Number: 16.320 Federal Award Identification Number and Year: 15POVC‑24‑GG‑01548‑HT Pass-Through Agency: Palm Beach County Board of County Commissioners Award Period: October 1, 2024 – September 30, 2027 Type of Finding: • Significant deficiency in Internal Control over Compliance Criteria: Expenses requested for reimbursement must be incurred during the approved grant period in accordance with the terms and conditions of the federal award. Condition: During our testing, we noted the Organization requested reimbursement for costs that were incurred outside the approved grant period. Questioned costs: $168.34 was calculated as unallowable after calculating the portion of the invoice attributable to dates outside the award period. Context: Of the 5 expenses selected for testing related to reimbursement requests during the first month of the grant period, 3 were partially incurred prior to the beginning of the grant period. Cause: The Organization lacked sufficient review procedures to ensure that expenses submitted for reimbursement were incurred within the approved grant period. Effect: Without adequate controls over period‑of‑performance requirements, the Organization could request reimbursement for unallowable costs, resulting in disallowed expenditures and potential repayment to the grantor. Repeat finding: No Recommendation: Management should implement review procedures to ensure that all expenses submitted for reimbursement are incurred within the approved grant period prior to submission. Views of responsible officials: There is no disagreement with the audit finding.