Finding Text
UNALLOWABLE QUESTIONED COSTS FEDERAL AGENCY: U.S. DEPARTMENT OF EDUCATION
PROGRAM NAME: HEERF
ALN: 84.425
FEDERAL AWARD YEAR: 2021-2022
Compliance Requirement: Activities Allowed and Unallowed (A.)
Criteria: An Institution must demonstrate that costs incurred are allowable under the relevant statutory provisions. Allowable costs must be necessary and reasonable for the performance of the federal award and be allocable thereto under the principles in 2 C.F.R. part 200, subpart E. Condition: The Institution charged unallowable costs to the Institution portion of the grant. We consider this finding to be a material weakness.
Cause: The condition was caused by administrative oversight.
Effect or Potential Effect: The result is that the Institution expended unallowable costs.
Statistical sampling was not used when making sample selections. Questioned Costs : $73,594
Recommendation: We recommend the Institution strengthen its internal controls around the allowable costs. Views of Responsible Officials: The College agrees with the Single Audit Finding and a response is included in the Corrective Action Plan.