Finding Text
2022-002 REPORTING ALLOWABLE/ALLOCABLE COSTS Grantors: U.S Department of Health and Human Services Award Names: Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) / Public Health Emergency Preparedness Award Year: Various Award Numbers: Various CFDA Numbers: 93.323 / 93.069 Criteria: Costs reported and submitted for reimbursement should be based on a cost allocation plan and agree to the underlying accounting records. Condition: During our audit testing, we noted cost allocations included on submitted grant reports did not reconcile directly back to the underlying supporting documentation (payroll records, etc.) Cause: No individuals at the District were allocating costs based on supporting documentation. Many costs were allocated in the accounting records (general ledger) based on what was budgeted for in the grants. Effect: There was no accounting trail between costs reported and supporting records. Questioned Costs: None noted. Recommendation: The District should implement controls to ensure all reporting and requests for reimbursements submitted to grantors reconcile with the underlying accounting records as allocated. Management?s Views and Corrective Action Plan: Management agrees with this finding and has outlined its resulting actions in a separately issued Corrective Action Plan.