Finding Text
ALN Number and Title: Crime Victim Assistance - ALN 16.575
Federal Agency: U.S. Department of Justice
Federal Award Number: VOCA-2021-JFSAZ-00052
Grant period: Year ended September 30, 2023
Criteria:
Cash disbursements - Costs billed to Federal Awards should be allowable per award guidelines.
Condition:
Unallowable costs based on terms of grant agreement were billed to federal awards.
Cause:
Clerical errors due to limited resources.
Effect:
The Organization does not have adequate documentation to support costs charged to the grant.
Context:
A sample of 10 cash disbursements totaling $13,010 was tested from a population of 98 totaling $38,709 for the period October 1, 2022 through September 30, 2023. The test found unallowable costs totaling $1,117.
Questioned costs:
No known or likely questioned costs over $25,000.
Repeat finding:
No
Recommendation:
We recommend the Organization enhance review policies and procedures
Views of responsible officials of the auditee:
Management has added another layer of federal award invoice approval prior to the monthly submission for reimbursement.