Finding 375455 (2023-004)

Material Weakness

Requirement

Questioned Costs

Year

2023

Accepted

2024-03-11

Audit: 294512

Organization: Community and Economic Development Organization of Gadsden County, Inc. (FL)

Auditor: James Moore & CO P L

AI Summary

Core Issue: Duplicate invoices were submitted for reimbursement, leading to potential overcharges.
Impacted Requirements: All grant reimbursement requests must be backed by valid source documentation.
Recommended Follow-Up: Implement policies to verify that only applicable invoices are included in reimbursement requests.

Finding Text

Information on the Federal Program: Assistance Listing Number 84.425U Education Stabilization Fund Compliance Requirement: Allowable Costs Condition and Criteria: All grant reimbursement requests should be supported by applicable source documentation. During our testing, we noted the certain costs were charged to the grant twice by duplicate invoices. Cause: The School included duplicate invoices in requests for reimbursements to the School District. We noted 4 deviations of 40 invoices tested. Effect: The School could be reimbursed for activities unallowed, which could require repayment. Known Questioned Costs: $37,040 Recommendation: We recommend that policies be implemented to ensure reimbursements include applicable invoices as support.

Corrective Action Plan

Management is working with a consultant to revise the policies and develop financial procedures, which will be followed to assure that all reimbursement requests consistently include only applicable invoices as support. Once developed, these procedures will be approved by the Board and implemented immediately.

Other Findings in this Audit

951897 2023-004

Material Weakness

Programs in Audit

ALN	Program Name	Expenditures
84.425	Covid-19 Education Stabilization Fund	$1.03M
84.010	Title I Grants to Local Educational Agencies	$284,799
93.575	Covid-19 Child Care and Development Block Grant	$69,783