Finding Text
Unallowable Costs Federal Agency: U.S. Department of Health and Human Services; Award Name: U.S. Treasury Coronavirus State and Local Fiscal Recovery Funds; Program Year: October 1, 2022 – September 30, 2023; Assistance Listing Number: 21.027; Criteria: The Agency must submit only expense allowable costs for reimbursement under the accounting and the cost accounting principles contained in Uniform Guidance. Condition: During compliance testing, it was noted that two out of thirty selections contained travel reimbursements that were not properly supported. Context: Some expense reimbursements for travel related expenses were found to be overstated. Cause: There is lack of review and approval of reimbursable travel expenses. Effect: As a result of the condition, some reimbursements were overpaid. Recommendation: In the future, the Agency should review reimbursements to ensure unallowable costs are not submitted for reimbursement. Views of Responsible Officials: Management acknowledges the finding and will take action to ensure that no unallowable costs are being reimbursed.