Finding Text
NONCOMPLIANCE WITH ALLOWABLE COSTS/COST PRINCIPLES; FORMULA GRANTS FOR RURAL AREAS AND TRIBAL TRANSIT PROGRAM; AL No. 20.509, GRANT No’s 112761 AND 112626, YEAR ENDED JUNE 30, 2023
Criteria: Because the federal reimbursement rates are different for Operations, Administration and Maintenance, the general ledger accounts are separated into the cost categories that are reported to the granting agencies.
Condition: The expenditures reported on the reimbursement reports filed with the granting agency did not agree with the county’s general ledger.
Questioned Costs: None
Cause: The county does not have preparation and review procedures to reconcile the amounts reported on the reimbursement requests to the general ledger accounting records.
Effect: Incorrect reimbursement amounts were received.
Recommendation: The county should develop a process to verify that amounts reported to the granting agency agree to the general ledger accounting records.
Views of responsible officials and planned corrective actions: The government agrees with this finding and will adhere to the attached corrective action plan.