Finding Text
Finding 2023-004 - Noncompliance and Significant Deficiency over Period of Performance
Criteria
The grant agreement stipulates the project period is December 1, 2021 through November 30, 2023.
Condition
During testing performed, we identified one expense with an invoice date outside the period of performance.
Internal controls should be present to ensure only expenses incurred within the period of performance are allocated
to the grant.
Cause
The Organization did not have appropriate internal controls in place to prevent expenditures outside the period for
performance from being claimed for reimbursement.
Effect
Grant funds were spent on costs incurred outside the project period.
Questioned Costs
Questioned costs were $806.
Recommendations
We recommend the Organization follow the project period outlined in the grant agreement. In addition, we
recommend the Organization institute internal controls to ensure period of performance requirements are followed.
Views of Responsible Officials
This was allowed by the grantor without proper documentation, and we learned from this experience.