Finding Text
Finding 2023-002: Allowable Cost / Cost Principle
Information on the Federal Program: Assistance Listing Number 93.958 Block Grants for Community Mental Health Services Program Award Number B0010 Compliance Requirement: Allowable Costs
Criteria: Accounting records for grant reimbursements should be available upon request according to 2 CFR, Part 200.
Condition: During our testing, management was unable to provide documentation for one items selected for grant testing.
Cause: Management did not maintain adequate documentation to support grant expense selected.
Effect: Expenses could be improperly reimbursed by the grant program and the grantor could require repayment.
Recommendation: We recommend the Organization implement procedures to ensure the documentation for accounting records are retained.