Finding Text
Condition: The Center's final quarter bonus calculation spreadsheet used a calculation, which was inconsistent with prior quarters, resulting in an extra day being included in the calculation.
Criteria: Companies are required to utilize consistent methodology to calculate amounts considered allowable expenses.
Cause: Because the calculation was inconsistent, the Center overpaid bonuses, which are considered unallowed expenditures claimed on the grant.
Recommendation: We recommend that the Center strengthen its review of tracking spreadsheets to ensure that accurate information is accurately reported.
Views of responsible officials: Management of the Center agrees with the finding. The Company's corrective action plan is included at the end of this report.