Finding Text
U.S. Department of Labor, State of Washington – Service Washington, State of California –
California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services,
94.006 AmeriCorps State and National
Allowable Costs/Costs Principles
Material Weakness in Internal Control Over Compliance
Grant Award
Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, and LECJQDCLHVE5
Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost principles provides that amounts for compensation for personnel costs should be accurate.
Condition: Amounts for certain personnel costs were not reimbursed at the current pay rate for certain employees.
Cause: When adjustments to salary or pay rates were made the updated amount was not properly utilized.
Effect: iFoster, Inc. may have to reimburse the incorrect personal costs
Questioned Costs: None noted.
Context/sampling: A nonstatistical sample of 2 deviations were noted out of 33 selected for testing, representing $225 of $96,552 selected for testing, with a total of 9 deviations noted in the population totaling to an amount of $1,568 of the total population of $422,538.
Report Finding from
Prior Year(s): No.
Recommendation: We recommend iFoster, Inc. enhance the internal controls over donated services and property and requesting amounts for reimbursement.
Views of Responsible
Officials: iFoster, Inc. agrees with this finding; see corrective action plan.