Finding Text
Finding Number 2022 ? 001 Criteria: Title 2 U.S. Code of Federal Regulations Part 200, Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards requires that the accounting practices of the non-Federal entity provide for adequate documentation to support costs charged to the Federal award. Condition: Menorah Park could not provide invoice support for two charges that were allocated to the major federal program selected for testing. Cause: The invoices supporting the charges could not be located. Effect or potential effect: All charges made to federal awards are required to be adequately documented. Inadequate documentation could lead to a questioned cost and ultimately a payback to the government. Questioned Cost: $3,846 Context: In 2 of 60 transactions selected for testing, management could not provide invoices to support the charges made to the federal award. Recommendation: Existing policies and procedures should be reviewed to ensure that all charges to federal programs are adequately documented. Views of responsible officials: Management concurs with this finding. See page 52 for the corrective action plan.