Finding Text
Finding 2022-006
93.268 - Immunization Cooperative Agreements
Criteria
CFR 200.430(i)(viii) states “budget estimates alone do not qualify as support for charges to federal awards but may
be used for interim accounting purposes.”
Condition
The County requested reimbursement for payroll expenditures which were based on budget estimates alone.
Cause
The County was unaware budget estimates alone were insufficient support.
Effect
Payroll expenditures charged to the grant are unsupported by actual time and effort documentation.
Questioned Costs
$176,489
Recommendations
The County should implement processes and procedures to include a review of after-the-fact time and effort
documentation as compared to budgeted amounts charged to the federal grants to ensure amounts charged are
properly supported.
Views of Responsible Officials
Proper policies and procedures have been created based on Federal regulations, benchmarked best practices, and
applicable state statutes. Now, the focus lies with training the right employees to follow these. New procedures
include a review of after-the-fact time and effort documentation as compared to budgeted amounts charged to the
Federal grants to ensure amounts charged are properly supported. Hood River County hopes to have all audits
caught up by the end of this calendar year (2023) and be able to focus on bolstering our processes.