Finding 582140 (2023-001)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2023-12-20

AI Summary

  • Core Issue: Some reimbursement requests included costs that are not eligible for funding.
  • Impacted Requirements: Only eligible costs should be submitted for reimbursement, but discrepancies were found between invoices and supporting documentation.
  • Recommended Follow-Up: Have an independent review of all reimbursement amounts before submission to ensure accuracy.

Finding Text

Finding 2023-001 – major program FAL 21.027 Coronavirus State and Local Fiscal Recovery Funds . Criteria: Only eligible costs should be submitted for reimbursement.Condition: Certain amounts to be submitted for reimbursement did not agree to supporting documentation. Cause: In some instances, the total amount of an invoice will not be reimbursable. When this occurs, care is given by Cooperative personnel to separate the amounts included in the invoice total between reimbursable and non-reimbursable costs. In some instances, the total invoice amounts were input for reimbursement rather than only the reimbursable amounts. Effect: Some costs to be submitted for reimbursement included non-reimbursable amounts. Recommendation: We suggest review be made of all amounts input for reimbursement by someone independent of the preparation process. Management Response – Management’s response is included in Management’s Corrective Action Plan located on page 41.

Categories

Cash Management

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
21.027 Coronavirus State and Local Fiscal Recovery Funds $4.05M
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $559,209
32.002 Universal Service Fund - High Cost $118,363