Corona Congregational Church UCC Florence E. Smith Senior Services Program

Information on the Federal Program: Supportive Services City Meals and Wheels 93.044 Criteria: Human Services Contract Section 3.04: Cost allocating and duplication-Contractor shall accurately and equitably allocate costs that are attributable to the operation of two or more programs, or that are attributable to two or more governmental funding sources. Per Cost Principles. It is essential that proper documentation be maintained to support the allocation of a cost to a contract, program, funding source and cost category. Condition: As noted in Section 11 Finding 2023-002, I selected a random sample of payroll costs, employee benefits and other than personnel costs allocated to the grant and tested for improper allocation of costs, unallowable costs, or misclassification of transactions. I noted inconsistent cost allocations of several OTPS in my sample test. Cause Each month the cost allocation% for several OTPS vendors are changed based on the units delivered during the month. In other instances, the basis of the % changes are not documented and are based solely on verbal instructions given by the executive director or programs director to accounting staff.