Finding Text
2024-004 FEMA grants (repeated 2023-018)
CFDA Title: Disaster Grants - Public Assistance (Presidentially Declared Disasters)
CFDA Number: 97.036
Federal Award Number:FEMA-4655-DR-MT
Federal Agency: Montana Department of Emergency Services
Pass-through Entity: Department of Homeland Security
Condition:
Program expenditures were not separately identified in the general ledger for each Project
Worksheet (PW).
Questioned Costs:
None
Context:
The cost principles in 2 CFR part 200, subpart E (cost principles), prescribe the cost
accounting requirements associated with the administration of federal awards. Direct costs
are those costs that can be identified specifically with a particular final cost objective, such
as a federal award, or other internally or externally funded activity, or that can be directly
assigned to such activities relatively easily with a high degree of accuracy.
Effect:
Non-compliance with federal cost principles.
Cause:
The County does not have internal control policies and procedures in place that allows it
to comply with cost principles outlined in the Uniform Guidance.
Recommendation:
Program expenditures should be separately identified in the general ledger.