Finding Text
Criteria
Costs charged to federal grant programs must follow the Uniform Guidance when
determining if a cost is allowable under the program. One of the requirements is that a cost
can only be funded by one program.
Condition
The Town requested reimbursement for costs related to its water improvement project
from the Delta Area Economic Development Program that were already requested for
reimbursement from the State of Louisiana's Water Sector Program.
The Town did not have proper controls in place to ensure that expenditures were not paid
by multiple federal programs.
The Town utilized federal funds to pay for expenditures that had already been requested
for reimbursement from other federal programs.
Context
A sample of 1 0 disbursements were selected for audit from a population of 1 0
disbursements. The test found that one disbursement had already been charged to another
federal program. It was determined that $120,532 was charged to another federal program and
is considered questioned costs.
Recommendation
The Town should implement policies and procedures to ensure that expenditures are not
charged to multiple federal programs.
Views of Responsible Officials and Planned Corrective Action
The Town agrees with the finding and has established policies and procedures to ensure
that expenditures are only charged to one federal program.