Finding 959053 (2022-002)

Material Weakness
Requirement
A
Questioned Costs
$1
Year
2022
Accepted
2024-03-20
Audit: 296191
Auditor: Cover & Rossiter

AI Summary

  • Issue: $36,378 in direct payroll costs charged to the grant lacked specific documentation.
  • Impacted Requirement: All costs must be supported by appropriate documentation to ensure compliance.
  • Recommended Follow-Up: Obtain and maintain specific documentation for all payroll costs charged to the grant in the future.

Finding Text

The Academy charged direct payroll costs to the grant. While the costs appeared reasonable and were included in the budget for the grant, not all were supported by specific documentation. While it is logical and likely that the specific costs were incurred in furtherance of the program, we did not note specific documentation supporting that determination. A total of $36,378 of payroll did not have specific documentation. No adjustment was posted as due since it is unlikely the time was charged inappropriately.

Categories

Questioned Costs

Other Findings in this Audit

  • 382611 2022-002
    Material Weakness
  • 382612 2022-003
    Material Weakness
  • 382613 2022-001
    Material Weakness
  • 382614 2022-002
    Material Weakness
  • 382615 2022-003
    Material Weakness
  • 959054 2022-003
    Material Weakness
  • 959055 2022-001
    Material Weakness
  • 959056 2022-002
    Material Weakness
  • 959057 2022-003
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.027 Covid-19 Coronavirus State and Local Recovery Funds $641,977
93.011 National Organization of State and Local Officials $294,603
45.129 Promotion of the Humanities - Federal /state Partnership $11,000