Finding Text
Finding 2022-003
21.027 - Coronavirus State and Local Fiscal Recovery Funds
93.268 - Immunization Cooperative Agreements
93.323 - Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)
Criteria
2 CFR Part 200.302(b)(7) requires the financial management system to include written procedures for determining
the allowability of costs.
Condition
Hood River County has not developed written procedures for determining the allowability of costs.
Cause
Administration did not have written procedures for determining the allowability of costs.
Effect
Unallowable costs could be charged to the program.
Questioned Costs
None
Recommendations
Management should develop written procedures as required by 2 CFR Part 200.302(b)(7).
Views of Responsible Officials
Hood River County is currently working on several updated Grant procedures that include an update to the
procedure related to Allowability of Costs. These updates are happening in the current fiscal year.