Finding Text
Finding No. 2022-010: Allowable Cost and Cost Principles – Material Weakness – Internal Control and Compliance Finding
ALN 93.834 – Capacity Building Assistance for High Impact HIV; Grant Number 5NU65PS923684-04-00; Grant Period: April 1, 2019 to March 31, 2024
ALN 93.136 – Injury Prevention and Control Research and State and Community Based Programs; Grant Number HAHSTA2020-000017; Grant Period: July 1, 2020 to August 31, 2024
Findings 2022-004 and 2022-007 are also findings for the federal award programs as they impacted the expenses charged to the federal awards.
For ALN 93.834, there was an instance in which an expense for $18,430 was recorded in 2022, when the service was provided only in 2023. Thus, the expenses reported for ALN 93.834 were overstated by $18,430 before any adjustment were made to correct the overstatement.
For ALN 93.136, there were duplicate consulting expenses totaling $66,854 that were charged and billed twice to the program in 2021. Thus, the expenses reported for ALN 93.136 in 2021 were overstated by $66,854, which is considered a questioned cost.