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Federal and State Audits

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Federal and State Audits

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    1. Federal and State Audits Section 2

    2. Volunteer Florida Audits Office of Inspector General- CNCS State of Florida Auditor General

    4. CNCS Questionable Cost Audit test: Were award cost reported to the Corporation documented and allowable in accordance with the award terms and conditions The initial questioned cost were $276,215 Questioned education awards were $65,929 Lack of audit trail from subgrantee accounting systems to costs. Late reporting of financial and member data Member timesheet exceptions Lack of timesheets Cost claimed based on budgets Unsupported match costs claimed

    5. Americorps Grants Questioned Cost Unsupported Staff Personnel Costs Unsupported Member Living Allowances Reconciling Differences Between Costs Claimed and Support Costs Claimed Prior to the Grant Award Costs not Allocable to the Grant Unallowable Member Living Allowances Reimbursements not Credited to the Grant Gifts Claimed to the Grant

    6. Americorps Grants Questioned Cost Supply cost claimed twice Costs claimed without supporting documentation Labor Cost claimed by program director not supported by timesheets Cost were charged to the grant based on estimated charges. Americorps member was paid living allowance without serving any hours within the pay period. Lack of audit trail for cost claimed Education awards lacked supporting timesheets

    7. Criteria Used in the Audit General (1) The AmeriCorps General Provision,l C.22.b, Source Documentation. The grantee must maintain adequate supporting documents for its expenditures (Federal and non-Federal) and in-kind contributions made under this grant. Costs must be shown in books or records [e.g., a disbursement ledger or journal], and must be supported by a source document, such as a receipt, travel voucher, invoice, bill, in-kind voucher, or similar document.

    8. Criteria Used in the Audit General -Salary Costs The AmeriCorps General Provision, C.22.c.i., Staff, requires that salaries and wages charged directly to this grant or charged to matching funds must be supported by signed time and attendance records for each individual employee regardless of position, and by documented payrolls approved by a responsible official of the grantee. The AmeriCorps General Provision, C.22.c.ii, AmeriCorps Members, requires that grantees maintain time and attendance records on all AmeriCorps members in order to document their eligibility for in-service and post-service benefits.

    9. Criteria Used in the Audit General -Salary Costs (2) AmeriCorps Special Provision, B. 11 .a.i. and ii, Living Allowances, stipulates that the Corporation will only fund up to 85 percent of the minimum living allowance.

    10. Criteria Used in the Audit Funding Period (3) The Code of Federal Regulations, 45 C.F.R. § 2543, Grants and Agreements with Institutions of Higher Education, Hospitals, and Other Non-Profits, subsection 28, states: Where a funding period is specified, a recipient may charge to the grant only allowable Costs resulting from obligations incurred during the funding period and any pre-award Costs authorized by the Federal awarding agency.

    11. Criteria Used in the Audit OMB A-122 (4) OMB Circular A-122, Cost Principles for Non-Profit Organizations, (hereafter OMB- 122) Attachment A, General Principles, 4.a., states: A cost is allocable to a particular cost objective, such as a grant, contract, project, service, or other activity, in accordance with the relative benefits received.

    13. Subgrantee Expenditure Repayment Resulting from Unallowable/Unsupported Cost Unallowable Cost $6,109.80 Unsupported Cost $4,325.00 Total 10,434.80

    14. State of Florida Questionable Costs Benefit Costs reported were calculated budget totals but did not provide supporting documentation such as listing of employees for which benefits were provided and invoices from insurance providers. Purpose for travel missing Staff training missing proper allocation Meal expense exceeded state travel rate per section 112.061(6)(b) Florida Statutes. General ledger printout not support as documentation Time and effort reports and/or certification statement missing as support for percent of time the employee work on grant. Training agenda missing

    15. State of Florida Questionable Costs Worker Compensation allocation not supported PER reported amount different from the supporting documentation forwarded

    16. Allowability of Meal Costs for Grantee Staff

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