Finding 596521 (2022-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-01-02

AI Summary

  • Core Issue: The District incurred $7,905 for hail damage that should have been covered by insurance but was not reported in time.
  • Impacted Requirements: Costs that could have been covered by insurance are considered unallowable under 2 CFR § 200.447.
  • Recommended Follow-Up: Establish a regular vehicle inspection process and enhance understanding of federal cost principles.

Finding Text

2022 ? 001 INSURANCE COVERAGE - ALLOWABLE COSTS PRINCIPLES Criteria: 2 CFR ? 200.447 explains that costs which should have been covered by permissible insurance are unallowable. Condition: During our testing of the TANF program we found the District incurred a cost in the amount of $7,905 for hail damage that would have been covered by insurance if the damage had been reported to the insurance company in a timely manner. Cause: The District did not have a process in place to inspect vehicles on a regular basis nor were they aware that these costs were not allowable under the grant. Effect: Reimbursement for an unallowable cost under the grant was received. Questioned Cost: Less than $25,000, actual known cost of $7,905. Recommendation: We recommend that management develop a process to inspect vehicles on a regular basis. Furthermore, management should continue striving to more clearly understand federal cost principles.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 20079 2022-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $2.22M
93.568 Low-Income Home Energy Assistance $2.10M
93.558 Temporary Assistance for Needy Families $1.62M
14.231 Emergency Solutions Grant Program $813,671
93.569 Community Services Block Grant $763,011
10.558 Child and Adult Care Food Program $350,665
17.259 Wia Youth Activities $291,872
81.042 Weatherization Assistance for Low-Income Persons $280,511
14.241 Housing Opportunities for Persons with Aids $269,009
93.550 Transitional Living for Homeless Youth $234,966
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $125,773
21.023 Emergency Rental Assistance Program $106,223
10.567 Food Distribution Program on Indian Reservations $99,030
14.276 Youth Homelessness Demonstration Program $92,194
93.499 Low Income Household Water Assistance Program $60,544
14.169 Housing Counseling Assistance Program $58,809
97.024 Emergency Food and Shelter National Board Program $4,529