Finding 621477 (2022-002)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-10-01

AI Summary

  • Core Issue: An airline upgrade charge was made to the grant, violating travel cost rules.
  • Impacted Requirements: Costs exceeding basic airfare are unallowable under Subpart E ?200.475.
  • Recommended Follow-Up: Implement controls to ensure travel expenses comply with grant guidelines.

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: 2022-002 SIGNIFICANT DEFICIENCY Allowable Costs/Cost Principals Criteria: Subpart E ?200.475 Travel costs Airfare costs in excess of the basic least expensive unrestricted accommodations class offered by commercial airlines are unallowable. Condition: The Club charged an airline upgrade to the grant. Questioned Costs: None over $25,000. Context: Of the approximately 15 airline charges for approximately $4,000, we tested 4 in the amount of approximately $1,700 and found the one charge that was unallowable. Effect: There was a charge that was unallowable. Cause: There was not a control process in place to monitor the allowability of this category of expense. Recommendation: Processes should be in place to monitor the allowability of travel expenses charged to the program.

Categories

Allowable Costs / Cost Principles Significant Deficiency

Other Findings in this Audit

  • 45034 2022-001
    Material Weakness
  • 45035 2022-002
    Significant Deficiency
  • 45036 2022-003
    Significant Deficiency
  • 621476 2022-001
    Material Weakness
  • 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