Finding Text
2022-001 U.S. Department of Treasury Passed-through the Commonwealth of Massachusetts? Executive Office for Administration and Finance COVID-19 ? Coronavirus Relief Fund ? CFDA 21.019 Criteria: Per 2 CFR part 200, direct costs to federal awards may not consist of duplicate payments. Condition: The Town charged the same invoice twice to the federal award. Cause: The Town previously voided a check and reissued, which caused both payments to be duplicated on the report sent to the State. A reconciliation of the grant ledger to the final reporting was not performed. Effect: The Town closed out the grant with the ineligible expenditure included. Questioned Costs: $20,500 Repeat Finding from Prior Year: No. Recommendation: The Town should implement procedures to reconcile grant general ledger activity to requests for reimbursements and/or pass-through agency expenditure reporting. Views of Responsible Official: Management agrees with the finding.