Finding Text
Information on the Federal Program: Assistance Listing Number 93.778. Medical Assistance Program. Award Number: FP076-07. Compliance Requirement: Allowable Costs Criteria: Costs should be allocated in the accounting system among grants according to 2 CFR, Part 200. Condition: In our testing of the cost allocation plan, we sampled fifty-one disbursements charged to the Medical Assistance Program noting eleven disbursements that did not agree to the documented cost allocation plan. Cause: Management did not keep adequate documentation of the allocation rates used throughout the year when changes to percentages were made. Effect: Expenses could be improperly reimbursed by the grant program and the grantor could require repayment. Recommendation: We recommend that the Organization implement procedures to ensure the cost allocation agrees to the documentation used as basis for the plan.