Finding Text
Emergency Rental Assistance program, CFDA No. 21.023, Grant No. SC-108725: Grant Period October 2021 to September 30, 2022. Type of Compliance Requirement: Allowable Cost/Cost Principles Criteria: 2 CFR 200.402 requires cost must meet criteria in order to be allowable under the federal awards. The criteria includes cost must be determined in accordance with accounting principles, adequately documented and must be incurred during the approved budget period. Condition: The organization had reimbursed rental assistance and other housing costs of $12,650 that were not incurred. Cause: Reimbursements on the federal contract were based on information sheets completed by program staff and not reconciled with actual payments recorded in the general ledger causing incorrect reimbursement. At the same time, the Organization overlooked to fully reimburse indirect costs allowed under the federal award. Questioned costs: $12,650 Identification of repeat findings: Not applicable Recommendation: Coordinate with pass through entity to settle the reimbursement discrepancy. Views of responsible personnel and planned corrective action: management agrees with the findings. See corrective action plan.