Core Issue: Three out of 40 invoices included expenses charged outside the contract period.
Impacted Requirements: Expenses must be charged within the contract period to comply with funding guidelines.
Recommended Follow-Up: Ensure invoices are accurately accrued and charged to the correct period based on when services or goods were received.
Finding Text
Finding # 2022-002 Type: Significant deficiency Type: Immaterial Noncompliance over period of performance ALN Number: US Department of Labor WIOA Youth Activities #17.259 Requirement: Expenses charged are to be within the contract period. Condition/Context: Three out of 40 invoices tested had expenses charged outside of the contract period. Cause: There was insufficient review of amounts charged to the contract. Effect: Expenses charged outside the contract period may need to be reimbursed back to the funder. Questioned Costs: Unknown Recommendation: Invoices should be properly accrued and charged to the proper period when services/goods were performed or received.
Categories
Questioned CostsPeriod of PerformanceSignificant Deficiency