Finding Text
Finding 2022-008 Federal Assistance Listing Number: 16.560 Federal Agency: U.S. Department of Justice Program Name: National Institute of Justice Research, Evaluation, and Development Project Grants Type(s) of Compliance Requirements: Allowable Costs; Period of Performance Type of Finding: Internal Control over Compliance ? Significant Deficiency; Noncompliance Reference to Financial Statement Finding: Finding 2022-004 Criteria: Invoices submitted to the grantor for reimbursement should include expenditures incurred for goods purchased and services provided. Condition: The Foundation submitted invoices for payment/reimbursement of subrecipient payments in excess of amounts actually incurred and billed by subrecipients. Cause: Quarterly invoices submitted to the grantor for reimbursement of subrecipient payments made were based in a budgeted payment schedule rather than actual invoices received from the subrecipient. Effect: As of December 31, 2022, a reconciliation of invoices submitted to the grantor compared to expenses incurred by the subrecipient resulted in a net excess of $33,622 charged to the grant. Context: 1 sample selection ($37,853) out of a sample of 40 items selected from a population of 373 items. Recommendation: We recommend that the Foundation develop and implement procedures to ensure that federal grants and contracts are charged based on expenditures incurred and in the period when performed. View of Responsible Officials: See corrective action plan on page 38.