Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: COVID-19 Vaccines Community-Based Education & Outreach (IVAX)
Assistance Listing Number: 93.268
Pass-Through Entity: Illinois Primary Health Care Association
Pass-Through Number: N/A
Award Periods: July 1, 2022 – March 31, 2023
Type of Finding: Immaterial Noncompliance and Significant deficiency in internal control over compliance
Criteria:
A non-federal entity may charge only allowable costs incurred during the approved budget period of a federal award's period of performance and any costs incurred before the federal awarding agency or pass-through entity made the federal award that were authorized by the federal awarding agency or pass-through entity (2 CFR sections 200.308 200.309 and 200.403(h)). A period of performance may contain one or more budget periods.
Condition:
Costs outside of the period of performance were charged to the grant.
Questioned Costs:
$4,279
Context:
Four (4) of seven (7) transactions tested.
Cause:
Unknown
Effect:
Legacy may allocate unallowable costs to the federal grant.
Repeat Finding:
Yes.
Prior Year Finding:
2022-004.
Recommendation:
We recommend that only costs incurred during the period of performance be charged to the grant. For payroll in which periods extend over multiple budget periods, we recommend prorating the amount charged to the grant by days worked within the grant period.
Views of Responsible Officials:
There is no disagreement with the audit finding.