Internal Controls over Compliance and Compliance over Allowable Costs/Allowable Activities -Payroll Federal Program Information: Funding agency: Department of Health and Human Services; Department of Interior, Title: Head Start / Early Head Start; Indian Law Enforcement; Consolidated Tribal Government, AL number: 93.600; 15.030; 15.021, Award year and number: 2021/2022 and 90HA00012601C /90CI01003202/90CI01003203/90HI00003501/90HI0003502; 2019/2022 and A19AV00012/A22AV00040/A19AV00011/A22AV00041; 2019/2021/2022 and A19AV0005/A22AV00082/A22AV00145 Criteria or Specific Requirement: Internal controls over allowable costs and allowable activities should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure program supervisors or management approve all program staff timesheets and personnel action forms. Condition: We noted 23 timesheets of the 97 payroll transactions tested were either auto approved by the system administrator or approved by the human resource department instead of being reviewed and approved by program management. Below is the breakdown by grant: -16 transactions related to the Head Start/Early Head Start program, -2 transactions related to the Law Enforcement program, and -5 transactions related to the Consolidated Tribal Government program We noted one personnel action form related to the Law Enforcement program was missing the Program Monitor approval. Context: We tested 97 payroll transactions across three grant programs. Our sample was not a statistically valid sample because sampling risk was not quantified. Questioned Costs: None Effect: Employees could be paid for time not worked. Employee time could be incorrectly allocated to the grant. Cause: Staff timesheets were not reviewed and approved by program management. The personnel action form was processed without obtaining all the required approvals. Repeat: Yes - Years as Repeat Finding: One Auditor's Recommendations: Program management or supervisors should review and approve all staff timesheets. Management should ensure that all employees involved with processing personnel action forms are properly trained on approval procedures. View of Responsible Officials: Management agrees with the finding and are taking steps to ensure program staff timesheets are properly approved.
Internal Controls over Compliance and Compliance over Allowable Costs/Allowable Activities -Payroll Federal Program Information: Funding agency: Department of Health and Human Services; Department of Interior, Title: Head Start / Early Head Start; Indian Law Enforcement; Consolidated Tribal Government, AL number: 93.600; 15.030; 15.021, Award year and number: 2021/2022 and 90HA00012601C /90CI01003202/90CI01003203/90HI00003501/90HI0003502; 2019/2022 and A19AV00012/A22AV00040/A19AV00011/A22AV00041; 2019/2021/2022 and A19AV0005/A22AV00082/A22AV00145 Criteria or Specific Requirement: Internal controls over allowable costs and allowable activities should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure program supervisors or management approve all program staff timesheets and personnel action forms. Condition: We noted 23 timesheets of the 97 payroll transactions tested were either auto approved by the system administrator or approved by the human resource department instead of being reviewed and approved by program management. Below is the breakdown by grant: -16 transactions related to the Head Start/Early Head Start program, -2 transactions related to the Law Enforcement program, and -5 transactions related to the Consolidated Tribal Government program We noted one personnel action form related to the Law Enforcement program was missing the Program Monitor approval. Context: We tested 97 payroll transactions across three grant programs. Our sample was not a statistically valid sample because sampling risk was not quantified. Questioned Costs: None Effect: Employees could be paid for time not worked. Employee time could be incorrectly allocated to the grant. Cause: Staff timesheets were not reviewed and approved by program management. The personnel action form was processed without obtaining all the required approvals. Repeat: Yes - Years as Repeat Finding: One Auditor's Recommendations: Program management or supervisors should review and approve all staff timesheets. Management should ensure that all employees involved with processing personnel action forms are properly trained on approval procedures. View of Responsible Officials: Management agrees with the finding and are taking steps to ensure program staff timesheets are properly approved.
Internal Controls over Compliance and Compliance over Allowable Costs/Allowable Activities -Payroll Federal Program Information: Funding agency: Department of Health and Human Services; Department of Interior, Title: Head Start / Early Head Start; Indian Law Enforcement; Consolidated Tribal Government, AL number: 93.600; 15.030; 15.021, Award year and number: 2021/2022 and 90HA00012601C /90CI01003202/90CI01003203/90HI00003501/90HI0003502; 2019/2022 and A19AV00012/A22AV00040/A19AV00011/A22AV00041; 2019/2021/2022 and A19AV0005/A22AV00082/A22AV00145 Criteria or Specific Requirement: Internal controls over allowable costs and allowable activities should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure program supervisors or management approve all program staff timesheets and personnel action forms. Condition: We noted 23 timesheets of the 97 payroll transactions tested were either auto approved by the system administrator or approved by the human resource department instead of being reviewed and approved by program management. Below is the breakdown by grant: -16 transactions related to the Head Start/Early Head Start program, -2 transactions related to the Law Enforcement program, and -5 transactions related to the Consolidated Tribal Government program We noted one personnel action form related to the Law Enforcement program was missing the Program Monitor approval. Context: We tested 97 payroll transactions across three grant programs. Our sample was not a statistically valid sample because sampling risk was not quantified. Questioned Costs: None Effect: Employees could be paid for time not worked. Employee time could be incorrectly allocated to the grant. Cause: Staff timesheets were not reviewed and approved by program management. The personnel action form was processed without obtaining all the required approvals. Repeat: Yes - Years as Repeat Finding: One Auditor's Recommendations: Program management or supervisors should review and approve all staff timesheets. Management should ensure that all employees involved with processing personnel action forms are properly trained on approval procedures. View of Responsible Officials: Management agrees with the finding and are taking steps to ensure program staff timesheets are properly approved.
Internal Controls over Compliance and Compliance over Allowable Costs/Allowable Activities -Expenditures Federal Program Information: Funding agency: Department of Treasury, Title: Coronavirus State & Local Fiscal Recovery Funds, AL number: 21.027, Award year and number: 2022 and H.R.1319 Criteria or Specific Requirement: Internal controls over allowable costs and allowable activities should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure all transactions, including vaccine forms, are properly approved. Condition: The COVID-19 Vaccination Form utilized to provide vaccine and booster incentives to tribal members were missing health department approval. Context: We tested 40 expenditure transactions including 14 related to vaccine incentive payments to tribal members. We noted 3 vaccine incentive transactions that were missing the health department approval on the vaccination form. Our sample was not a statistically valid sample because sampling risk was not quantified. Questioned Costs: None Effect: Vaccine incentive payments could be paid to ineligible recipients. Cause: The approval on the vaccine forms were inadvertently missed by the health department. Repeat: No Auditor's Recommendation: Program management should implement procedures to ensure all transactions are properly approved. View of Responsible Officials: Management agrees with the finding and are taking steps to ensure compliance.
Internal Controls over Compliance and Compliance over Allowable Costs/Allowable Activities -Payroll Federal Program Information: Funding agency: Department of Health and Human Services; Department of Interior, Title: Head Start / Early Head Start; Indian Law Enforcement; Consolidated Tribal Government, AL number: 93.600; 15.030; 15.021, Award year and number: 2021/2022 and 90HA00012601C /90CI01003202/90CI01003203/90HI00003501/90HI0003502; 2019/2022 and A19AV00012/A22AV00040/A19AV00011/A22AV00041; 2019/2021/2022 and A19AV0005/A22AV00082/A22AV00145 Criteria or Specific Requirement: Internal controls over allowable costs and allowable activities should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure program supervisors or management approve all program staff timesheets and personnel action forms. Condition: We noted 23 timesheets of the 97 payroll transactions tested were either auto approved by the system administrator or approved by the human resource department instead of being reviewed and approved by program management. Below is the breakdown by grant: -16 transactions related to the Head Start/Early Head Start program, -2 transactions related to the Law Enforcement program, and -5 transactions related to the Consolidated Tribal Government program We noted one personnel action form related to the Law Enforcement program was missing the Program Monitor approval. Context: We tested 97 payroll transactions across three grant programs. Our sample was not a statistically valid sample because sampling risk was not quantified. Questioned Costs: None Effect: Employees could be paid for time not worked. Employee time could be incorrectly allocated to the grant. Cause: Staff timesheets were not reviewed and approved by program management. The personnel action form was processed without obtaining all the required approvals. Repeat: Yes - Years as Repeat Finding: One Auditor's Recommendations: Program management or supervisors should review and approve all staff timesheets. Management should ensure that all employees involved with processing personnel action forms are properly trained on approval procedures. View of Responsible Officials: Management agrees with the finding and are taking steps to ensure program staff timesheets are properly approved.
Internal Controls over Compliance and Compliance over Allowable Costs/Allowable Activities -Payroll Federal Program Information: Funding agency: Department of Health and Human Services; Department of Interior, Title: Head Start / Early Head Start; Indian Law Enforcement; Consolidated Tribal Government, AL number: 93.600; 15.030; 15.021, Award year and number: 2021/2022 and 90HA00012601C /90CI01003202/90CI01003203/90HI00003501/90HI0003502; 2019/2022 and A19AV00012/A22AV00040/A19AV00011/A22AV00041; 2019/2021/2022 and A19AV0005/A22AV00082/A22AV00145 Criteria or Specific Requirement: Internal controls over allowable costs and allowable activities should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure program supervisors or management approve all program staff timesheets and personnel action forms. Condition: We noted 23 timesheets of the 97 payroll transactions tested were either auto approved by the system administrator or approved by the human resource department instead of being reviewed and approved by program management. Below is the breakdown by grant: -16 transactions related to the Head Start/Early Head Start program, -2 transactions related to the Law Enforcement program, and -5 transactions related to the Consolidated Tribal Government program We noted one personnel action form related to the Law Enforcement program was missing the Program Monitor approval. Context: We tested 97 payroll transactions across three grant programs. Our sample was not a statistically valid sample because sampling risk was not quantified. Questioned Costs: None Effect: Employees could be paid for time not worked. Employee time could be incorrectly allocated to the grant. Cause: Staff timesheets were not reviewed and approved by program management. The personnel action form was processed without obtaining all the required approvals. Repeat: Yes - Years as Repeat Finding: One Auditor's Recommendations: Program management or supervisors should review and approve all staff timesheets. Management should ensure that all employees involved with processing personnel action forms are properly trained on approval procedures. View of Responsible Officials: Management agrees with the finding and are taking steps to ensure program staff timesheets are properly approved.
Internal Controls over Compliance and Compliance over Allowable Costs/Allowable Activities -Payroll Federal Program Information: Funding agency: Department of Health and Human Services; Department of Interior, Title: Head Start / Early Head Start; Indian Law Enforcement; Consolidated Tribal Government, AL number: 93.600; 15.030; 15.021, Award year and number: 2021/2022 and 90HA00012601C /90CI01003202/90CI01003203/90HI00003501/90HI0003502; 2019/2022 and A19AV00012/A22AV00040/A19AV00011/A22AV00041; 2019/2021/2022 and A19AV0005/A22AV00082/A22AV00145 Criteria or Specific Requirement: Internal controls over allowable costs and allowable activities should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure program supervisors or management approve all program staff timesheets and personnel action forms. Condition: We noted 23 timesheets of the 97 payroll transactions tested were either auto approved by the system administrator or approved by the human resource department instead of being reviewed and approved by program management. Below is the breakdown by grant: -16 transactions related to the Head Start/Early Head Start program, -2 transactions related to the Law Enforcement program, and -5 transactions related to the Consolidated Tribal Government program We noted one personnel action form related to the Law Enforcement program was missing the Program Monitor approval. Context: We tested 97 payroll transactions across three grant programs. Our sample was not a statistically valid sample because sampling risk was not quantified. Questioned Costs: None Effect: Employees could be paid for time not worked. Employee time could be incorrectly allocated to the grant. Cause: Staff timesheets were not reviewed and approved by program management. The personnel action form was processed without obtaining all the required approvals. Repeat: Yes - Years as Repeat Finding: One Auditor's Recommendations: Program management or supervisors should review and approve all staff timesheets. Management should ensure that all employees involved with processing personnel action forms are properly trained on approval procedures. View of Responsible Officials: Management agrees with the finding and are taking steps to ensure program staff timesheets are properly approved.
Internal Controls over Compliance and Compliance over Allowable Costs/Allowable Activities -Payroll Federal Program Information: Funding agency: Department of Health and Human Services; Department of Interior, Title: Head Start / Early Head Start; Indian Law Enforcement; Consolidated Tribal Government, AL number: 93.600; 15.030; 15.021, Award year and number: 2021/2022 and 90HA00012601C /90CI01003202/90CI01003203/90HI00003501/90HI0003502; 2019/2022 and A19AV00012/A22AV00040/A19AV00011/A22AV00041; 2019/2021/2022 and A19AV0005/A22AV00082/A22AV00145 Criteria or Specific Requirement: Internal controls over allowable costs and allowable activities should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure program supervisors or management approve all program staff timesheets and personnel action forms. Condition: We noted 23 timesheets of the 97 payroll transactions tested were either auto approved by the system administrator or approved by the human resource department instead of being reviewed and approved by program management. Below is the breakdown by grant: -16 transactions related to the Head Start/Early Head Start program, -2 transactions related to the Law Enforcement program, and -5 transactions related to the Consolidated Tribal Government program We noted one personnel action form related to the Law Enforcement program was missing the Program Monitor approval. Context: We tested 97 payroll transactions across three grant programs. Our sample was not a statistically valid sample because sampling risk was not quantified. Questioned Costs: None Effect: Employees could be paid for time not worked. Employee time could be incorrectly allocated to the grant. Cause: Staff timesheets were not reviewed and approved by program management. The personnel action form was processed without obtaining all the required approvals. Repeat: Yes - Years as Repeat Finding: One Auditor's Recommendations: Program management or supervisors should review and approve all staff timesheets. Management should ensure that all employees involved with processing personnel action forms are properly trained on approval procedures. View of Responsible Officials: Management agrees with the finding and are taking steps to ensure program staff timesheets are properly approved.
Internal Controls over Compliance and Compliance over Allowable Costs/Allowable Activities -Payroll Federal Program Information: Funding agency: Department of Health and Human Services; Department of Interior, Title: Head Start / Early Head Start; Indian Law Enforcement; Consolidated Tribal Government, AL number: 93.600; 15.030; 15.021, Award year and number: 2021/2022 and 90HA00012601C /90CI01003202/90CI01003203/90HI00003501/90HI0003502; 2019/2022 and A19AV00012/A22AV00040/A19AV00011/A22AV00041; 2019/2021/2022 and A19AV0005/A22AV00082/A22AV00145 Criteria or Specific Requirement: Internal controls over allowable costs and allowable activities should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure program supervisors or management approve all program staff timesheets and personnel action forms. Condition: We noted 23 timesheets of the 97 payroll transactions tested were either auto approved by the system administrator or approved by the human resource department instead of being reviewed and approved by program management. Below is the breakdown by grant: -16 transactions related to the Head Start/Early Head Start program, -2 transactions related to the Law Enforcement program, and -5 transactions related to the Consolidated Tribal Government program We noted one personnel action form related to the Law Enforcement program was missing the Program Monitor approval. Context: We tested 97 payroll transactions across three grant programs. Our sample was not a statistically valid sample because sampling risk was not quantified. Questioned Costs: None Effect: Employees could be paid for time not worked. Employee time could be incorrectly allocated to the grant. Cause: Staff timesheets were not reviewed and approved by program management. The personnel action form was processed without obtaining all the required approvals. Repeat: Yes - Years as Repeat Finding: One Auditor's Recommendations: Program management or supervisors should review and approve all staff timesheets. Management should ensure that all employees involved with processing personnel action forms are properly trained on approval procedures. View of Responsible Officials: Management agrees with the finding and are taking steps to ensure program staff timesheets are properly approved.
Internal Controls over Compliance and Compliance over Allowable Costs/Allowable Activities -Expenditures Federal Program Information: Funding agency: Department of Treasury, Title: Coronavirus State & Local Fiscal Recovery Funds, AL number: 21.027, Award year and number: 2022 and H.R.1319 Criteria or Specific Requirement: Internal controls over allowable costs and allowable activities should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure all transactions, including vaccine forms, are properly approved. Condition: The COVID-19 Vaccination Form utilized to provide vaccine and booster incentives to tribal members were missing health department approval. Context: We tested 40 expenditure transactions including 14 related to vaccine incentive payments to tribal members. We noted 3 vaccine incentive transactions that were missing the health department approval on the vaccination form. Our sample was not a statistically valid sample because sampling risk was not quantified. Questioned Costs: None Effect: Vaccine incentive payments could be paid to ineligible recipients. Cause: The approval on the vaccine forms were inadvertently missed by the health department. Repeat: No Auditor's Recommendation: Program management should implement procedures to ensure all transactions are properly approved. View of Responsible Officials: Management agrees with the finding and are taking steps to ensure compliance.
Internal Controls over Compliance and Compliance over Allowable Costs/Allowable Activities -Payroll Federal Program Information: Funding agency: Department of Health and Human Services; Department of Interior, Title: Head Start / Early Head Start; Indian Law Enforcement; Consolidated Tribal Government, AL number: 93.600; 15.030; 15.021, Award year and number: 2021/2022 and 90HA00012601C /90CI01003202/90CI01003203/90HI00003501/90HI0003502; 2019/2022 and A19AV00012/A22AV00040/A19AV00011/A22AV00041; 2019/2021/2022 and A19AV0005/A22AV00082/A22AV00145 Criteria or Specific Requirement: Internal controls over allowable costs and allowable activities should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure program supervisors or management approve all program staff timesheets and personnel action forms. Condition: We noted 23 timesheets of the 97 payroll transactions tested were either auto approved by the system administrator or approved by the human resource department instead of being reviewed and approved by program management. Below is the breakdown by grant: -16 transactions related to the Head Start/Early Head Start program, -2 transactions related to the Law Enforcement program, and -5 transactions related to the Consolidated Tribal Government program We noted one personnel action form related to the Law Enforcement program was missing the Program Monitor approval. Context: We tested 97 payroll transactions across three grant programs. Our sample was not a statistically valid sample because sampling risk was not quantified. Questioned Costs: None Effect: Employees could be paid for time not worked. Employee time could be incorrectly allocated to the grant. Cause: Staff timesheets were not reviewed and approved by program management. The personnel action form was processed without obtaining all the required approvals. Repeat: Yes - Years as Repeat Finding: One Auditor's Recommendations: Program management or supervisors should review and approve all staff timesheets. Management should ensure that all employees involved with processing personnel action forms are properly trained on approval procedures. View of Responsible Officials: Management agrees with the finding and are taking steps to ensure program staff timesheets are properly approved.
Internal Controls over Compliance and Compliance over Allowable Costs/Allowable Activities -Payroll Federal Program Information: Funding agency: Department of Health and Human Services; Department of Interior, Title: Head Start / Early Head Start; Indian Law Enforcement; Consolidated Tribal Government, AL number: 93.600; 15.030; 15.021, Award year and number: 2021/2022 and 90HA00012601C /90CI01003202/90CI01003203/90HI00003501/90HI0003502; 2019/2022 and A19AV00012/A22AV00040/A19AV00011/A22AV00041; 2019/2021/2022 and A19AV0005/A22AV00082/A22AV00145 Criteria or Specific Requirement: Internal controls over allowable costs and allowable activities should be properly designed to provide assurance of meeting compliance requirements and should operate effectively. Procedures should be in place to ensure program supervisors or management approve all program staff timesheets and personnel action forms. Condition: We noted 23 timesheets of the 97 payroll transactions tested were either auto approved by the system administrator or approved by the human resource department instead of being reviewed and approved by program management. Below is the breakdown by grant: -16 transactions related to the Head Start/Early Head Start program, -2 transactions related to the Law Enforcement program, and -5 transactions related to the Consolidated Tribal Government program We noted one personnel action form related to the Law Enforcement program was missing the Program Monitor approval. Context: We tested 97 payroll transactions across three grant programs. Our sample was not a statistically valid sample because sampling risk was not quantified. Questioned Costs: None Effect: Employees could be paid for time not worked. Employee time could be incorrectly allocated to the grant. Cause: Staff timesheets were not reviewed and approved by program management. The personnel action form was processed without obtaining all the required approvals. Repeat: Yes - Years as Repeat Finding: One Auditor's Recommendations: Program management or supervisors should review and approve all staff timesheets. Management should ensure that all employees involved with processing personnel action forms are properly trained on approval procedures. View of Responsible Officials: Management agrees with the finding and are taking steps to ensure program staff timesheets are properly approved.