FAC Explorer

Finding 622070 (2022-001)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2022
Accepted
2023-06-28
Audit: 40985
Organization: Northwest Regional Development Commission (MN)
Auditor: Brady Martz & Associates PC

AI Summary

  • Core Issue: One invoice lacked necessary approval documentation for federal funding.
  • Impacted Requirement: The Uniform Guidance mandates that all expenses charged to federal awards must be approved and documented.
  • Recommended Follow-Up: The Organization should establish procedures to ensure all expenses are approved and that documentation is properly maintained.

Finding Text

2022-001: Significant Deficiency Economic Adjustment Assistance ? 11.307 ? Allowable Costs / Activities Criteria The Uniform Guidance requires charges to federal awards to be approved by the Organization and these approvals need to be documented. Condition One invoice tested was missing the approval documentation. Cause The Organization did not have sufficient procedures in place to ensure that approvals are documented for all expenses charged to grants. Effect One invoice charged to this federal program was missing the approval documentation. Questioned Costs None Context A sample of 46 transactions were selected for testing this federal program. Only one transaction tested was missing the approval documentation. Repeat Finding No Recommendation The Organization should implement procedures to ensure that all expenses are approved and this approval documentation is maintained. Views of Responsible Officials and Planned Corrective Actions The Organization agrees with the recommendation and will implement immediately.

Categories

Allowable Costs / Cost Principles Significant Deficiency

Other Findings in this Audit

  • 45626 2022-001
    Significant Deficiency
  • 45627 2022-002
    Significant Deficiency
  • 45628 2022-001
    Significant Deficiency
  • 45629 2022-002
    Significant Deficiency
  • 622068 2022-001
    Significant Deficiency
  • 622069 2022-002
    Significant Deficiency
  • 622071 2022-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $311,442
93.053 Nutrition Services Incentive Program $291,431
11.307 Economic Adjustment Assistance $207,751
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $174,531
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $98,693
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $94,003
97.067 Homeland Security Grant Program $92,000
93.071 Medicare Enrollment Assistance Program $58,372
11.302 Economic Development_support for Planning Organizations $38,241
93.324 State Health Insurance Assistance Program $36,317
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $25,000
20.505 Metropolitan Transportation Planning and State and Non-Metropolitan Planning and Research $19,214
93.052 National Family Caregiver Support, Title Iii, Part E $11,462
93.048 Special Programs for the Aging_title Iv_and Title Ii_discretionary Projects $11,401