The Center for Rural Development

Submitting OIG:

Report Description:

The audit objectives were to determine whether program funds were managed in accordance with the ARC and Federal grant requirements.

Date Issued:

Wednesday, May 29, 2024

Agency Reviewed / Investigated:

Submitting OIG-Specific Report Number:

OIG Rpt 24-25

Location(s):

Somerset, KY

United States

Type of Report:

Audit

Questioned Costs:

$251,101

Funds for Better Use:

Number of Recommendations:

Report updated under NDAA 5274:

View Document:

Attachment	Size
IG-24-25KY-18732-KY-18984-KY-19420-KY-19782-and-KY-20039.pdf	2.19 MB

Related Open Recommendations

Recommendation Number	Recommendation Status	Significant Recommendation
24-25-01	Open	No
The Grantee work with ARC to resolve the questioned costs totaling $4,151 under Grant No. KY-18984 (Phase 3) ARC funded Contractual cost.
24-25-02	Open	No
The Grantee implement process to ensure indirect costs are calculated in accordance with the Uniform Guidance and the Nonprofit Rate Agreement (NICRA).
24-25-03	Open	No
The Grantee work with ARC to resolve the questioned costs totaling $8,960 for ARC funded indirect costs and $27,579 for non-ARC unrecovered indirect costs.
24-25-04	Open	No
The Grantee revise its policies and procedures to ensure that costs claimed are adequately supported by source documents in accordance with the regulations.
24-25-05	Open	No
The Grantee work with ARC to resolve the questioned costs totaling $181,905 for non-ARC matching contractual costs under ARC Grant No. KY-18732 (Phase 2).
24-25-06	Open	No
The Grantee work with ARC to resolve the total questioned costs in the amount of $28,506 for unrecovered indirect costs claimed as non-ARC match funds.

Recommendation Number

Recommendation Status

Significant Recommendation

Additional Details

24-25-01

Open

24-25-02

Open

24-25-03

Open