Finding Text
Condition: The Project incurred unsupported costs, costs charged to the incorrect entity, and duplicate payments totaling $21,082.78. Criteria: Uniform Guidance requires that costs be properly supported, allowable, and allocable to the Federal program. Cause: Controls over disbursements were not effectively designed or implemented. Effect: Federal funds were used for unallowable or unsupported purposes. Questioned Costs: $21,082.78. Recommendation: Strengthen controls over invoice review, ensure proper documentation, and verify charges are allocable to the Project prior to payment.