Finding Text
Finding 2024-007 – Allowable Costs (Significant Deficiency and Non-compliance)(Repeat
finding)
Information on the Federal Program: U.S. Department of Justice, Assistance Listing No.16.575
Victims of Crime Act (VOCA)
Criteria: 2 CFR 200.405 establishes requirements for costs allocated to a grant award. These
requirements include that costs must be approximated using a reasonable method.
Condition/Context: We selected 50 disbursements for testing. Of those 50, 25 were for payroll and
25 were non-payroll disbursements. Of the 25 non-payroll, there was 1 instance in which the cost
allocated was not properly documented or supported by a reasonable method.
Cause: Expense allocated to the VOCA grant was not properly supported.
Effect: The Organization did not adequately document allocation methods required by allowable cost
compliance requirements.
Questioned costs: $216
Recommendation: We recommend the Organization strengthen its policies and procedures
surrounding the disbursement process to ensure the Organization is in compliance with all required
documentation and disclosure requirements.
Views of Responsible Officials: Management agrees with this finding. See Management’s View
and Corrective Action Plan included at the end of the report.