Eswc Week 4 Clc Case
ESWC did not demonstrate proper separation of duties between the individual that complies and submits the financial data to CDLE. These two functions should not be performed by the same individual. Internal controls exist so safeguards are in place to protect grant assets, if one individual is responsible that potentially could negate the safeguards set-up to guard against loss from unauthorized use or disposition. 29 CFR 97.20(a) provides that effective control and accountability must be maintained for all grant cash, real and personal property, and other assets. Grantees must adequately safeguard all such property and must ensure that it is used solely for authorized purposes. Required Action: ESWC must document that the individual that complies the financial data is not the same individual that submits the financial data to CDLE. Finding # 6: Cost Classification (Objective 2.1, Administrative Controls) (Objective 3.7, Financial Reporting) (Objective 3.9, Cost Classification) ESWC is not properly classifying administrative and program costs, several general ledger entries were recorded as WIA Admin when they a program cost. A 10 percent administrative cost limit applies to the WIA grants. Total administrative costs are comprised of …show more content…
These costs can be both personnel and non-personnel and both direct and
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Assignment 2: Case Consideration
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