PACT Coalition for Safe and Drug-Free CommunitiesNon-Profit

Finding: 2021-001 CFDA Number: 93.136 Program Name: Injury Prevention and Control Research and State Community Based Programs Award Numbers: HD17510; HD17911; C2000069 Federal Agency: U.S Department of Health and Human Services Pass-Through Grantors: State of Nevada Department of Health and Human Services Division of Public and sadfsdfsdfsdfsdfsdfsdf Behavioral Health; Southern Nevada Health District Criteria: As described in 2 Code of Federal Regulations (CFR) section 200.403, ?costs must be consistently charged as either an indirect or direct cost, but may not be double charged or inconsistently charged as both?. In accordance with 2 CFR section 200.400(g), ?a non-federal entity may not earn or keep any profit resulting from federal financial assistance, unless explicitly authorized by the terms and conditions of the award?. Condition: Allowability of expenditures to cover indirect revenues received. Cause: Insufficient oversight and understanding of indirect costs and usage. Effect: Lack of proper support related to expenses allocable as indirect. Questioned costs: N/A Context: N/A Recommendation: The Organization should allocate allowable overhead expenditures consistently to the available indirect class codes and ensure the Organization does not generate a profit resulting from federal assistance. Views of Responsible Officials: Management agrees with this recommendation. See auditee prepared corrective action plan for further details.