Agriculture and Labor Program, Inc., Did Not Always Charge Allowable Costs to the Community Services Block Grant - Recovery Act Program

Of the $357,000 in Community Services Block Grant - Recovery Act costs that the Florida Department of Economic Opportunity (the State) claimed on behalf of Agriculture and Labor Program, Inc. (the Agency), and that we reviewed, $299,000 was allowable under the terms of the grant and applicable Federal regulations. However, the State claimed $36,000 in unallowable costs on behalf of the Agency, including $32,000 in costs that was inadequately documented and $4,000 in costs that was not allocable to the Recovery Act grant. The State also claimed $22,000 in costs that may not have been allocable to the Recovery Act grant and thus was potentially unallowable.