Finding Text
U.S. Department of Labor, State of Washington – Service Washington, State of California –
California Volunteers, State of Kentucky – KY Cabinet of Health and & Family Services,
94.006 AmeriCorps State and National
Allowable Costs/Costs Principles
Material Weakness in Internal Control Over Compliance
Grant Award
Number: GCU8PW8ZDXN8, G6Y2ZAMJJRA9, and LECJQDCLHVE5
Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Contributions and donations (Uniform Guidance) provides that amounts for the value of services and property donated may not be charged to the Federal award as direct costs.
Condition: Amounts received for cell services and for salaries were donated to iFoster, Inc. were included in amounts to be reimbursed by the grant.
Cause: iFoster, Inc. did not have adequate internal controls to ensure that the donated services were not included in amounts to be reimbursed by the grant.
Effect: iFoster, Inc. may have grant funds received which were not allowable.
Questioned Costs: None noted.
Context/sampling: A nonstatistical sample of 8 deviations were noted out of 93 selected for testing, representing $3,934 of $162,508 selected for testing, with a total of 125 deviations noted in the population totaling to an amount of $20,729 of the total population of $422,538.
Report Finding from
Prior Year(s): No.
Recommendation: We recommend iFoster, Inc. enhance the internal controls over donated services and property and requesting amounts for reimbursement.
Views of Responsible
Officials: iFoster, Inc. agrees with this finding; see corrective action plan.