Granite VNA, Inc.Non-Profit

Information on the Federal Program: Federal Agency: U.S. Department of Homeland Security Program Name: Disaster Grants – Public Assistance AL: 97.036 Federal Award Year: Year Ended June 30, 2024 Specific Requirement: The cost principles in 2 CFR, Part 200, Subpart E (Cost Principles) are required for the administration of federal awards of Nonprofit organizations. Condition Found: During our audit, we noted the Association had charged the following expenditure to the grant that were deemed to be unallowable based on the Cost Principles: An hourly rate of $102 for 40 hours of contract labor totaling $4,080 whereas the cost incurred was an hourly rate of $89 for 40 hours of contract labor totaling $3,560. Context: We sampled 40 expense transactions under the Disaster Grants – Public Assistance and noted 1 transaction that was not consistent with the Cost Principles. Questioned Costs: $520 Cause and Effect: The Association was unaware of the Allowable Costs and Cost Principles requirements as it relates to expenditures charged to the grant. Identification as a Repeat Finding, if Applicable: N/A Recommendation: We recommend the Association implement a process to review all expenditures that are charged to the grant to verify that are allowable under the Federal Cost Principles. Views of a Responsible Official and Corrective Action Plan: Management agrees with the finding and the recommendation. See Corrective Action Plan attached.