Finding Text
Period of Performance
Finding Type: Material Weakness in Internal control over compliance and noncompliance
Federal Program Title and AL Number: Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) (93.323).
Criteria: According to 2 CFR Section 200.403 (g) and (h), costs must be adequately documented and incurred during the approved budget period. Additionally, per 2 CFR Section 200.334, non-federal entity records pertinent to a federal award must be retained for a period of three years from the date of submission of the final expenditure report.
Condition and context: During our period of performance testing, management was unable to provide documentation to support one out of the eight statistically valid samples.
Cause: The Organization did not have controls in place to maintain documentation of project expenses.
Effect: Failure to obtain sufficient support for payments made could result in inappropriate costs charged to the federal award during the approved budget period.
Questioned Costs: $77,862 (known). $174,680 (likely).
Repeat finding: No.
Recommendation: We recommend that the Organization implement procedures to maintain adequate records.
Views of responsible officials and planned corrective actions: Management concurs with the finding and recommendation. Please see the attached corrective action plan.