FAC Explorer

Finding 615802 (2022-003)

Significant Deficiency Repeat Finding
Requirement
BG
Questioned Costs
-
Year
2022
Accepted
2023-02-20
Audit: 37386
Organization: National Center on Institutions and Alternatives, Inc. (MD)
Auditor: Ellin and Tucker

AI Summary

  • Core Issue: Contractor billing and time reports are not consistently aligned, leading to potential misallocation of costs.
  • Impacted Requirements: Federal program costs must match contractor invoices and time reports.
  • Recommended Follow-Up: Implement procedures for thorough review and approval of contractor invoices before recording them in accounting records.

Finding Text

2022-003 Independent Contractors Condition: Contractors provide NCIA with detailed invoices noting the work performed during the period being billed. In addition, contractors execute time and effort reports similar to employees as noted in finding 2022-002. In some cases, the final allocation to grants was not consistent with the detail reported on contractor billing invoices and of time and effort reports. Criteria: Contractor costs should be charged to NCIA?s federal programs consistent with the invoices prepared and/or time and effort reports provided by the contractor. Cause: NCIA did not maintain policies and procedures to properly review and reconcile contractor invoices to time and effort reporting. Effect: Contractor costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure proper review and approval of all invoices received prior to such amounts being recorded in NCIA?s accounting records.

Categories

Allowable Costs / Cost Principles Reporting

Other Findings in this Audit

  • 39353 2022-003
    Significant Deficiency Repeat
  • 39354 2022-004
    Significant Deficiency Repeat
  • 39355 2022-002
    Significant Deficiency Repeat
  • 39356 2022-002
    Significant Deficiency Repeat
  • 39357 2022-003
    Significant Deficiency Repeat
  • 39358 2022-004
    Significant Deficiency Repeat
  • 39359 2022-002
    Significant Deficiency Repeat
  • 39360 2022-003
    Significant Deficiency Repeat
  • 39361 2022-004
    Significant Deficiency Repeat
  • 39362 2022-002
    Significant Deficiency Repeat
  • 39363 2022-003
    Significant Deficiency Repeat
  • 39364 2022-004
    Significant Deficiency Repeat
  • 39365 2022-002
    Significant Deficiency Repeat
  • 39366 2022-003
    Significant Deficiency Repeat
  • 39367 2022-004
    Significant Deficiency Repeat
  • 39368 2022-002
    Significant Deficiency Repeat
  • 39369 2022-003
    Significant Deficiency Repeat
  • 39370 2022-004
    Significant Deficiency Repeat
  • 39371 2022-002
    Significant Deficiency Repeat
  • 39372 2022-003
    Significant Deficiency Repeat
  • 39373 2022-004
    Significant Deficiency Repeat
  • 39374 2022-002
    Significant Deficiency Repeat
  • 39375 2022-003
    Significant Deficiency Repeat
  • 39376 2022-004
    Significant Deficiency Repeat
  • 39377 2022-002
    Significant Deficiency Repeat
  • 39378 2022-003
    Significant Deficiency Repeat
  • 39379 2022-004
    Significant Deficiency Repeat
  • 615795 2022-003
    Significant Deficiency Repeat
  • 615796 2022-004
    Significant Deficiency Repeat
  • 615797 2022-002
    Significant Deficiency Repeat
  • 615798 2022-002
    Significant Deficiency Repeat
  • 615799 2022-003
    Significant Deficiency Repeat
  • 615800 2022-004
    Significant Deficiency Repeat
  • 615801 2022-002
    Significant Deficiency Repeat
  • 615803 2022-004
    Significant Deficiency Repeat
  • 615804 2022-002
    Significant Deficiency Repeat
  • 615805 2022-003
    Significant Deficiency Repeat
  • 615806 2022-004
    Significant Deficiency Repeat
  • 615807 2022-002
    Significant Deficiency Repeat
  • 615808 2022-003
    Significant Deficiency Repeat
  • 615809 2022-004
    Significant Deficiency Repeat
  • 615810 2022-002
    Significant Deficiency Repeat
  • 615811 2022-003
    Significant Deficiency Repeat
  • 615812 2022-004
    Significant Deficiency Repeat
  • 615813 2022-002
    Significant Deficiency Repeat
  • 615814 2022-003
    Significant Deficiency Repeat
  • 615815 2022-004
    Significant Deficiency Repeat
  • 615816 2022-002
    Significant Deficiency Repeat
  • 615817 2022-003
    Significant Deficiency Repeat
  • 615818 2022-004
    Significant Deficiency Repeat
  • 615819 2022-002
    Significant Deficiency Repeat
  • 615820 2022-003
    Significant Deficiency Repeat
  • 615821 2022-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
17.270 Reintegration of Ex-Offenders $182,771
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $153,989
17.259 Wia Youth Activities $23,415
21.027 Coronavirus State and Local Fiscal Recovery Funds $19,972