Finding Text
Criteria:
In accordance with applicable allowable costs/cost principles requirements, written approval of Federal awarding agency or pass-through entity must be obtained prior to incurring the capital expenditures, and costs must represent valid expenditures of the program.
Condition:
A. For 2 (or 6%) of 32 non-payroll transactions tested, aggregating $56K of $409K in total nonpayroll program costs, no written prior approval obtained prior to incurring capital expenditures.
Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
1 5/31/2022 10 104 po22-01531 apn22-013 $ 1,670 SEG
2 6/27/2022 10 104 po22-02805;8931 api22-1083 22,650 SEG
Total $ 24,320
B. In 1 (or 3%) of 32 non-payroll transactions tested, aggregating $56K of $409K in total nonpayroll program costs, stipend was paid to an individual who no longer participated in the program.
Program Details
Effective Date Campus Code Division Code Transaction Description Session ID Amount Funding Source
2/1/2022 10 104 Employee: 290786 Stipend api22-0429 $ 100 SEG
No questioned cost was identified for this finding as the College subsequently obtained approval for the aforementioned capital expenditures.
Cause:
COM-FSM did not effectively monitor compliance with applicable allowable costs/cost principles requirements.
Effect:
COM-FSM is in noncompliance with applicable allowable costs/cost principles requirements.
Recommendation:
COM-FSM should effectively monitor program costs for compliance with allowable costs/cost principles requirements.