Finding 524690 (2024-002)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2024
Accepted
2025-02-27

AI Summary

  • Core Issue: Internal controls for cost compliance are lacking, as 43 out of 77 transactions did not match the cost allocation plan.
  • Impacted Requirements: Section 200 of the Code of Federal Regulations mandates accurate cost allocation for all grant transactions.
  • Recommended Follow-Up: Management should verify that amounts charged to grants align with the approved cost allocation percentages.

Finding Text

Criteria: Section 200 of the Code of Federal Regulations requires recipients to implement robust internal controls to ensure compliance with cost principles for all transactions charged to the grant. Condition: During allowable cost testing for federal grants, for 43 out of 77 transactions tested, the amount charged to the grant did not agree to the cost allocation plan. Cause: Funding percentages in the accounting system did not match the cost allocation plan. Effect: The cumulative effect of the exceptions noted during testing resulted in the grants being undercharged by the Organization. Questioned Costs: None Recommendation: Management should ensure amount charged to the grants agree to the approved percentage per the cost allocation plan.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 524683 2024-001
    Significant Deficiency
  • 524684 2024-002
    Significant Deficiency
  • 524685 2024-001
    Significant Deficiency
  • 524686 2024-002
    Significant Deficiency
  • 524687 2024-001
    Significant Deficiency
  • 524688 2024-002
    Significant Deficiency
  • 524689 2024-001
    Significant Deficiency
  • 1101125 2024-001
    Significant Deficiency
  • 1101126 2024-002
    Significant Deficiency
  • 1101127 2024-001
    Significant Deficiency
  • 1101128 2024-002
    Significant Deficiency
  • 1101129 2024-001
    Significant Deficiency
  • 1101130 2024-002
    Significant Deficiency
  • 1101131 2024-001
    Significant Deficiency
  • 1101132 2024-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
84.371 Comprehensive Literacy Development $887,595
93.575 Child Care and Development Block Grant $662,283
21.027 Coronavirus State and Local Fiscal Recovery Funds $62,058