Finding Text
2022-002: Considered a significant deficiency in internal control over compliance/immaterial non-compliance Program: ALN 93.959 Block Grants for Prevention and Treatment of Substance Abuse (COVID-19 - ARPA Prevention) Criteria: As detailed by 2 CFR 200.309, ?A non-Federal entity may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through entity made the Federal award that were authorized by the Federal awarding agency or pass-through entity.?. Condition: During testing it was noted that $112,581 of costs that were allowable under COVID-19 - ARPA Treatment were incorrectly allocated from COVID-19 - ARPA Treatment to ARPA Prevention. Cause/Effect: This condition appears to be a breakdown of communication between members of the entity?s staff relating to the allowability of costs under different grants. Questioned Cost: $112,581 Recommendation: We recommend that the Entity review its methods for communicating among its staff to ensure that staff appropriately understand the allowability of costs under each grant. View of Responsible Official: Management is in agreement with this recommendation.