Finding Text
WaterSMART (Sustain and Manage America’s Resources for Tomorrow) Assistance Listing Number 15.507, Matching Condition: The District used a spreadsheet to track matched costs for the water efficiency project. The District Charge-Out Slips were used to document hours worked and equipment used, with the hourly rates and totals supporting the in-kind match. The District could not find the Charge-Out Slips supporting $6,225.31 in matched amounts. Criteria: The grant award for the water efficiency project showed the award total of $75,000 of federal funding and non-federal (District) share as $87,295. Documentation should be retained to support the matched amount. Context: The District met the match requirement, but could not find support for $6,255.31. Effect: There is unsupported amounts for the match reported on the federal financial reports. Cause: There was turnover in the staff position responsible for tracking this information. The Charge-Out Slips were misplaced. Audit Recommendation: We recommend the District retain documentation supporting match amounts. District’s Response: The in-kind, recipient match requirement for this grant was comprised predominantly of recipient labor and equipment usage. Poor record keeping by a past employee resulted in inadequate, in-house documentation to support the in-kind services being claimed as a match. Going forward, weekly record keeping of the in-kind labor and recipient’s equipment usage will result in more accurate documentation. As mentioned, the dollar-for-dollar match requirement was sufficiently met and the undocumented $6,255.31 was for in-kind services above the grant match requirement threshold.