Finding Text
Finding 2022-002: Unallowable Costs Federal Agency: U.S. Department of Health and Human Services Award Name: Aging Clusters Program Year: January 1, 2022 ? December 31, 2022 Assistance Listing Number: 93.044/93.045/93.053 Criteria: The Agency must submit only expense allowable costs for reimbursement under the accounting and the cost accounting principles contained in Uniform Guidance. Condition: During compliance testing, it was noted that two out of thirty selections improperly included sales tax in the balances submitted for expense reimbursements. Context: Some expense reimbursements were found to have reimbursed sales tax. Cause: There is lack of consistent review and personnel turnover. Effect: As a result of the condition, some reimbursements were overpaid. Recommendation: In the future, the Agency on Aging should review reimbursements to ensure unallowable costs are not submitted for reimbursement. Views of Responsible Officials: Management acknowledges the finding and will take action to ensure that no unallowable costs are being reimbursed