Finding Text
Finding 2022-009: Period of Performance: payroll costs Repeat Finding Yes (2021-007) Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 220040: June 1, 2022 ? November 30, 2023 Criteria: Article 1.4 of the Illinois Criminal Justice Information Authority grant agreement states that the term of the agreement is determined as the period between June 1, 2022 to November 30, 2023 for grant #220040. CFR 200.403 requires that costs must be incurred during the grant period of the Federal award. Condition: There were 22 instances of expenses that were submitted for reimbursement that fell outside the allowable grant period . Cause: Due to turnover in upper financial management, program oversight was not performed timely. Effect: Costs submitted for reimbursement outside of the allowable grant period are considered unallowable under Article 1.4. Questioned costs: The total expenditures requested for reimbursement outside the period of performance was $8,686. Context: Out of 120 selections, there were 22 selections that were charged to the grant outside the grant period, all of which were payroll costs. Recommendation: We recommend that management review the period of performance of the grant agreement in conjunction with the review of each expense to ensure that the expense occurred during the allowed grant period. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.