Finding Text
Finding 2022-008
93.323 - Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)
Criteria
CFR 200.430(i)(viii) states “budget estimates alone do not qualify as support for charges to federal awards but may
be used for interim accounting purposes.”
Condition
The County requested reimbursement for payroll expenditures which were based on budget estimates alone.
Cause
The County was unaware budget estimates alone were insufficient support.
Effect
Payroll expenditures charged to the grant are unsupported by actual time and effort documentation.
Questioned Costs
$129,786
Recommendations
The County should implement processes and procedures to include a review of after-the-fact time and effort
documentation as compared to budgeted amounts charged to the federal grants to ensure amounts charged are
properly supported.
Views of Responsible Officials
The County is implementing processes and procedures to include a review of after-the-fact time and effort
documentation as compared to budgeted amounts charged to the federal grants to ensure amounts charged are
properly supported.