Finding Text
Finding 2022-004: Matching Agency and Award: State Administrative Matching Grants for the Supplemental Nutrition Assistance Program Assistance Listing Number: 10.561. Condition: Certain salary amounts relating to the federal grant which were included in the matching amounts for the grant were charged through to another federal grant. Criteria: 2 CFR Section 200.306 states that the basic criteria for acceptable matching requires that matching amounts are not paid by the federal government under another award, except where the federal statute authorizing a program specifically provides that federal funds made available for such programs can be applied to matching or cost sharing requirements of other federal programs. Cause: The calculation of matching amounts on the SNAP grant in the reporting provided was correct, however, certain amounts related to certain employees working for the Bistro which had been included in the matching calculation were charged through to another federal grant due to an oversight. Context and Effect: Matching amounts related to 3 months during the year for 2 employees of the Bistro should not have been charged through to the other federal grant and were, although the total amount was under the reportable threshold for Questioned costs. Questioned Costs: None Recommendations: The Light House should ensure that all individuals who are responsible for reporting and charging time to federal grants whether under the Light House or the Bistro are aware of related compliance requirements.