Finding Text
Finding 2023-008 – Allowable Costs (Significant Deficiency and Non-compliance)
Information on the Federal Program: U.S. Department of Justice, Assistance Listing No.16.575
Victims of Crime Act
Criteria: 2 CFR 200.405 establishes requirements for costs allocated to a grant award. These
requirements include that costs must be approximated using a reasonable method.
Condition/Context: We selected 50 disbursements for testing. Of those 50, 25 were for payroll and
25 were non-payroll disbursements. Of the 25 payroll, 4 employees’ pay allocated to the grant did not
agree to the supporting timesheets and pay rates. Of the 25 non-payroll, there were 2 instances in
which the costs allocated was not properly documented or supported by a reasonable method.
Cause: Expenses allocated to the VOCA grant were not properly supported.
Effect: The Organization did not comply with allowable cost documentation requirements.
Questioned costs: $2,313
Recommendation: We recommend the Organization strengthen its policies and procedures
surrounding the disbursement process to ensure the Organization is in compliance with all required
documentation and disclosure requirements.
Views of Responsible Officials: See Management’s View and Corrective Action Plan included at
the end of the report.