Finding 977095 (2023-002)

U.S. Department of Public Health Federal Program Name: ELC Assistance Listing Number: 93.323 Significant Deficiency and Non-Material Non-Compliance - Activities Allowed & Allowable Costs Finding 2023-002 Criteria: In accordance with Section 200.303 of the Uniform Guidance, a non-federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. Additionally, the County is required to adhere to the cost principles in Title 2 CFR Subpart E for allowable costs and activities. Condition: The County requested reimbursement for the same expenditure twice. Context: We tested 22 grant expenditures for allowable activities, noting one of the expenditures charged to the grant was a duplicate. Questioned Costs: $20,740; reported as likely questioned costs exceed $25,000. Effect: The County requested for reimbursement for the same expenditure twice resulting in questioned costs. Cause: The report used to run grant expenditures used parameters that resulted in the same expenditure being reported twice when it was used to process the reimbursement request. Recommendation: We recommend the County review the reports with the program team to ensure all expenditures charged to the grant are complete and accurate and do not include any duplicates. Views of Responsible Officials: Management agrees with the finding and is implementing procedures to correct this, which is further discussed in the corrective action plan.