Finding Text
2022-8 Emergency Solutions Grant Program ? Assistance Listing No. 14.231, Grant No. APZ11, Grant Period ? Year Ended June 30, 2022, Non-Covid Grants Condition: The Alliance used the same procedures for the ESG (Non-Covid) Program as described in Finding Nos. 2022-1 and 2022-2 for expenses for the Non-Covid Grants. Documentation was not located for a material amount of expenses charged to the Non-Covid Grants. Criteria: To be eligible to be considered an allowable activity and classified as an allowable cost, the cost must be adequately documented. Documentation should include contracts, invoices or receipts, timesheets supporting personnel charges, and a Purchase Request Form (PRF). Cause: Procedures are in place for supervisory approval of expenses and supporting documentation before assistance is authorized but documentation was apparently not filed correctly and may not have been retained. Effect: The cost of assistance may be disallowed. Context: Documentation was not provided for 11 (totaling $2,155.13) of 30 (totaling $8,508.65) non-Covid items tested. The amount and payee of the undocumented disbursements were agreed with check copies in the bank statement or to Electronic Fund Transfers posted to the bank statement. Recommendation: Written procedures should be followed, and the Alliance should consider implementing a review process to timely detect instances where the controls are not followed. TOTAL QUESTIONED COSTS FOR EMERGENCY SOLUTIONS GRANT PROGRAM ? Assistance Listing No. 14.231, Grant No. APZ11 - $2,155.13