Finding Text
Allowable and Unallowable Costs
Assistance Listing No.: 16.567 Crime Victims Compensation
Condition: The Organization did not provide supporting documentation for certain expenditures.
Criteria: The expenditures were necessary and reasonable for performance of the federal award and
allowable costs under grants and cooperative agreements are contained in 2 CFR sections 200
subpart E.
Questioned Costs: There were six expenditures where no documentation could be provided to support that the
expenditure took place during the grant period resulting in a questioned question cost of
$12,739 for 16.567.
Cause: The Organization was unable to locate supporting documentation.
Effect: The Organization is at risk of reduction of federal aid.
Perspective: This is a systemic issue in that controls over the requirement have not been developed to
ensure the reported information is accurate.
Repeat Finding: This is not a repeat finding.
Recommendation: In order to prevent future occurrences of this deficiency, we recommend that management
develop a method to track federal grant funds and the use of those funds and reconcile both to
the general ledger.
Auditee's Response: The Organization agrees with the finding. See attached corrective action plan.