FAC Explorer

Finding 951897 (2023-004)

Material Weakness
Requirement
AB
Questioned Costs
$1
Year
2023
Accepted
2024-03-11
Audit: 294512
Organization: Community and Economic Development Organization of Gadsden County, Inc. (FL)
Auditor: James Moore & CO P L

AI Summary

  • Core Issue: Duplicate invoices were submitted for reimbursement, leading to potential overcharges.
  • Impacted Requirements: All grant reimbursement requests must be backed by valid source documentation.
  • Recommended Follow-Up: Implement policies to verify that only applicable invoices are included in reimbursement requests.

Finding Text

Information on the Federal Program: Assistance Listing Number 84.425U Education Stabilization Fund Compliance Requirement: Allowable Costs Condition and Criteria: All grant reimbursement requests should be supported by applicable source documentation. During our testing, we noted the certain costs were charged to the grant twice by duplicate invoices. Cause: The School included duplicate invoices in requests for reimbursements to the School District. We noted 4 deviations of 40 invoices tested. Effect: The School could be reimbursed for activities unallowed, which could require repayment. Known Questioned Costs: $37,040 Recommendation: We recommend that policies be implemented to ensure reimbursements include applicable invoices as support.

Categories

Questioned Costs Allowable Costs / Cost Principles Cash Management

Other Findings in this Audit

  • 375455 2023-004
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
84.425 Covid-19 Education Stabilization Fund $1.03M
84.010 Title I Grants to Local Educational Agencies $284,799
93.575 Covid-19 Child Care and Development Block Grant $69,783