Finding Text
SNAP-Ed Unallowable Expenditures
Information on the Federal Program: SNAP Cluster (AL Number 10.561) – U.S. Department of
Agriculture
Criteria: 2 CFR Section 200.475(b) - Costs incurred by employees and officers for travel, including
costs of lodging, other subsistence, and incidental expenses, must be considered reasonable and
otherwise allowable only to the extent such costs do not exceed charges normally allowed by the
non-federal entity in its regular operations as the result of the non-federal entity's written travel
policy. In addition, if these costs are charged directly to the federal award then documentation must
justify that:
(1) Participation of the individual is necessary to the Federal award; and
(2) The costs are reasonable and consistent with non-Federal entity's established travel policy.
OMB Compliance Supplement 2023 - SNAP-Ed funds must be used for the administrative costs of
planning, implementing, operating, and evaluating a SNAP-Ed program in accordance with the
state’s approved SNAP-Ed Plan.
Guidance from the State of Kentucky regarding allowable costs restrictions on travel and conferences
is included in award number SC7362000001287 and SC362200001080.
Condition: The University expended $38,596 of SNAP-Ed funds for 27 employees to travel to the
annual Association of Administrators System-Wide Conference. We were only able to substantiate
allowable expense for 3 of these employees to costs related to the SNAP-Ed program. We were
unable to substantiate the travel cost for the other 24 employees as costs related to the SNAP-Ed
program through prior written approval from the pass-through entity.
Questioned Cost: $35,296
Cause: The University expended federal funds on travel that could not be substantiated, through
prior written approval from the pass-through entity, as allowable expenditures related to the SNAPEd
program.
Effect: The University is not in compliance with the allowable activities outlined by the pass-through
entity or provisions as outline in 2 CFR Section 200.475(b) of the Code of Federal Regulations.
Recommendation: We recommend the University ensure staff working with federal funds are
provided adequate training to understand the allowable requirements of federal programs.
Furthermore, the University should maintain records on approvals from the federal agencies or passthrough
agencies on all travel expenses and approvals in a centralized manner for maintains records
for the required amount of time.