Finding Text
2022-002: Allowable Cost ? Mileage Criteria and Condition: Costs incurred must be allowable in accordance with the terms and conditions of the federal award. Context: Audit procedures identified one transaction where mileage reimbursement costs were allocated to the award incorrectly. Cause: These allocations are formalized in a Personnel Action Form (PAF) for each employee. Mileage is allocated based on the PAF, though mileage should be specifically identifiable to each program. Effect: Mileage costs can be improperly allocated amongst various programs to which an employee is working, resulting in under or overbilled and reimbursed amounts. Recommendation: Costs that are specifically identifiable to a specific program or award should not be allocated but directly charged to the program or award it applies to.