Finding Text
Criteria: 2 CFR, Part 200, §200.303, requires an auditee to establish and maintain effective internal control over the federal award that provides reasonable assurance that the non-federal entity is managing the federal award in compliance with federal statutes, regulations, and the terms and conditions of the federal award.
Condition: For one out of eight items selected for period of performance testing, we noted the expenses submitted for reimbursement were incurred outside of the grant period.
Questioned costs: $29,670
Context: One out of eight items tested related to expenses incurred after the grant period ended.
Cause: The Organization did not have an adequate system to evaluate when expenses were incurred compared to the grant period.
Effect: Requesting grant funds for activities outside of the grant period.
Repeat Finding: No
Recommendation: We recommend the Organization implement a process to evaluate if expenses are eligible for reimbursement during the grant period.
Views of Responsible Officials: There is no disagreement with the audit finding.