Finding 621476 (2022-001)

Material Weakness
Requirement
G
Questioned Costs
-
Year
2022
Accepted
2023-10-01

AI Summary

  • Core Issue: The Club lacked a control process to ensure administrative costs stayed within the 10% cap set by the funding agreement.
  • Impacted Requirements: Compliance with the funding agreement regarding administrative cost limits.
  • Recommended Follow-up: Implement monitoring processes to track and categorize expenses as either administrative or program-related.

Finding Text

US Department of Health and Human Services Passed through the Idaho Department of Health & Welfare Program Name: Child Care & Development Block Grant Assistance Listing No.: 93.575 Grant Number: 2101IDC6 Finding: 2022-001 MATERIAL WEAKNESS Matching, Level of Effort & Earmarking Criteria: In accordance with the funding agreement, the administrative cap for funding is 10% Condition: The Club did not have a control process in place to monitor that administrative costs were capped at 10% of total funding. Questioned Costs: None. Context: N/A Effect: N/A Cause: The Club had not intended to charge any administrative costs to the grant but did not take into account that various expenses should be allocated between Program and Administration Recommendation: Processes should be in place to monitor the cumulative expenses being charged to the grant are administrative or program, or both.

Categories

Matching / Level of Effort / Earmarking

Other Findings in this Audit

  • 45034 2022-001
    Material Weakness
  • 45035 2022-002
    Significant Deficiency
  • 45036 2022-003
    Significant Deficiency
  • 621477 2022-002
    Significant Deficiency
  • 621478 2022-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $1.00M
10.558 Child and Adult Care Food Program $64,462