Finding Text
Statement of condition: One of the expenditures reported on the PRF Reporting Portal for Period 5 and applied toward the award receipts was for a duplicate expenditure that had already been paid to the vendor, reported and applied towards the award receipts. Therefore, the same expenditure was accounted for twice within the PRF Reporting Portal.
Material Weakness: As discussed at Finding 2023-001, the internal control review and approval of award expenditures was in place and implemented but did not operate effectively as one expenditure was recorded, paid to the venfor and applied twice toward the award. This resulted in non-compliance and questioned costs of $63,524 in allowable activities, allowable costs, and reporting.
Views of responsible officials and planned corrective actions: The Association agrees with the finding and will adopt the recommendation however there were additional expenditures during Period 5 that would have been in compliance with program allowable activities and allowable costs if selected for reporting in the PRF Reporting Portal.