Finding Text
Criteria: Uniform Guidance requires that costs must be adequately documented and retained to demonstrate that only costs for allowable activities or allowable costs are charged to federal programs. Documentation should also support that expenditures are incurred during the period of availability and prior to submission for reimbursement. Questioned Costs: None Condition: Supporting documentation could not be provided for costs that were charged to the program to support the allowability of costs and activities. Out of the 60 transactions tested for this program, adequate supporting documentation could not be provided for 4 transactions. Cause: The Organization did not have adequate internal controls to ensure documentation was maintained to support costs charged to federal programs. Effect: Certain costs could not be supported as allowable that were charged to the program potentially affecting future grant funding. Recommendation: We recommend the Organization continue to follow the established internal controls and provide additional training to avoid future errors. Organization Response: Management agrees with the finding. The Organization is implementing new software for tracking client expense, which has functionality to import copies of credit card receipts and check requests into each client?s record. We have emphasized to case managers the importance of keeping receipts.