Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Opioid Response Grants
Assistance Listing Number: 93.788
Federal Award
Identification Number: H79TI083278
Pass-Through Entity: Illinois Department of Human Services
Pass-Through Number: 43CBC03525
Award Periods: July 1, 2022 – June 30, 2023
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 incurred outside of the period of performance were charged to the grant.
Questioned Costs:
$26,230
Context:
Six of eighteen transactions selected for testing.
Cause:
Unknown.
Effect:
The Organization may allocate unallowable costs to the grant.
Repeat Finding:
No.
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.