Finding Text
2 C.F.R. § 1000.10 gives regulatory effect to the Department of the Treasurer for 2 C.F.R. § 200.403(a), which requires that costs be necessary and reasonable for the performance of the Federal award and be allocable thereto under these principles. 2 C.F.R. § 200.403(c) documents that costs must be consistent with policies and procedures that apply uniformly to both federally-financed and other activities of the non-Federal entity.
The County paid stipends to various employees under the “premium pay” provisions of the State and Local Fiscal Recovery Funds (SLFRF) grant, Assistance Listing (AL) #21.027. This included reimbursements of $57,000 to the Coshocton County Job and Family Services (CCJFS). The CCJFS originally reported the premium pay stipends against various indirect cost pools which were allocated to various Federal and State grants. The reimbursement was not coded against the same cost pools which resulted in the County charging the SLFRF grant and various other Federal grants for the same cost.
This error was brought to the attention of the County and the CCJFS subsequently posted adjustments in 2023 to correct this error.
The County should more closely monitor the reporting of coding and reporting of expenditures against grant resources. Departments should work together to ensure that only one Federal grant is being charged when multiple grants could cover the costs. This will help improve internal controls to ensure that expenditures are accurately reported and are paid from one Federal revenue source, reducing the risk of questioned costs arising.