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Audit (A-04-11-01008)

04-03-13
Central Florida Community Action Agency, Inc., Did Not Always Charge Allowable Costs to the Community Services Block Grant - Recovery Act Program

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Summary

Of the $326,000 in Community Services Block Grant - Recovery Act costs that the Florida Department of Economic Opportunity (the State) claimed on behalf of Central Florida Community Action Agency, Inc., and that we reviewed, $165,000 was allowable under the terms of the grant and applicable Federal regulations. However, the State claimed $122,000 in costs (or 38 percent of reviewed expenditures) that may not have been allocable to the Recovery Act grant and thus were potentially unallowable. The State also claimed $38,000 in unallowable costs (or 12 percent of reviewed expenditures) on behalf of the Agency, including (1) $34,000 in costs that were inadequately documented and (2) $4,000 in costs that were incurred outside of the grant period.

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