Finding 2023-006 – Allowable Costs - Payroll costs (Material Weakness and Noncompliance)
Information on the federal program: U.S. Department of Veterans Affairs, Assistance Listing
#64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program; U.S. Department of
Health and Human Services, Assistance Listing #93.137 Community Programs to Improve Minority
Health Grant Program; and U.S. Department of Health and Human Services, Assistance Listing
#93.243 Substance Abuse and Mental Health Services Projects of Regional and National
Significance.
Criteria: 2 CFR section 200.302 establishes the requirements for sufficient financial management
over grant funding to ensure records adequately identify the source and application of funds for
federally-funded activities. These records must contain information pertaining to Federal awards,
authorizations, financial obligations, unobligated balances, assets, expenditures, income and
interest and be supported by source documentation.
Condition: We tested 78 payroll disbursements over 3 grant programs. Of those 78, 9 exceptions
were noted. The amount of time and corresponding amounts allocated to the grant did not agree to
the percentage documented on the employee’s timesheet.
Cause: Employee timesheets are turned in after payroll is processed and allocations made,
timesheets in these exceptions did not agree to the amount allocated.
Effect: The Council did not comply with financial management requirements.
Questioned Costs: None
Recommendation: We recommend the Council strengthen procedures surrounding payroll so that
the source documentation properly supports the amounts being allocated to the grant based on
actual employee time.
Views of Responsible Officials: See Management’s View and Corrective Action Plan at the end of
the report.
Finding 2023-006 – Allowable Costs - Payroll costs (Material Weakness and Noncompliance)
Information on the federal program: U.S. Department of Veterans Affairs, Assistance Listing
#64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program; U.S. Department of
Health and Human Services, Assistance Listing #93.137 Community Programs to Improve Minority
Health Grant Program; and U.S. Department of Health and Human Services, Assistance Listing
#93.243 Substance Abuse and Mental Health Services Projects of Regional and National
Significance.
Criteria: 2 CFR section 200.302 establishes the requirements for sufficient financial management
over grant funding to ensure records adequately identify the source and application of funds for
federally-funded activities. These records must contain information pertaining to Federal awards,
authorizations, financial obligations, unobligated balances, assets, expenditures, income and
interest and be supported by source documentation.
Condition: We tested 78 payroll disbursements over 3 grant programs. Of those 78, 9 exceptions
were noted. The amount of time and corresponding amounts allocated to the grant did not agree to
the percentage documented on the employee’s timesheet.
Cause: Employee timesheets are turned in after payroll is processed and allocations made,
timesheets in these exceptions did not agree to the amount allocated.
Effect: The Council did not comply with financial management requirements.
Questioned Costs: None
Recommendation: We recommend the Council strengthen procedures surrounding payroll so that
the source documentation properly supports the amounts being allocated to the grant based on
actual employee time.
Views of Responsible Officials: See Management’s View and Corrective Action Plan at the end of
the report.
Finding 2023-006 – Allowable Costs - Payroll costs (Material Weakness and Noncompliance)
Information on the federal program: U.S. Department of Veterans Affairs, Assistance Listing
#64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program; U.S. Department of
Health and Human Services, Assistance Listing #93.137 Community Programs to Improve Minority
Health Grant Program; and U.S. Department of Health and Human Services, Assistance Listing
#93.243 Substance Abuse and Mental Health Services Projects of Regional and National
Significance.
Criteria: 2 CFR section 200.302 establishes the requirements for sufficient financial management
over grant funding to ensure records adequately identify the source and application of funds for
federally-funded activities. These records must contain information pertaining to Federal awards,
authorizations, financial obligations, unobligated balances, assets, expenditures, income and
interest and be supported by source documentation.
Condition: We tested 78 payroll disbursements over 3 grant programs. Of those 78, 9 exceptions
were noted. The amount of time and corresponding amounts allocated to the grant did not agree to
the percentage documented on the employee’s timesheet.
Cause: Employee timesheets are turned in after payroll is processed and allocations made,
timesheets in these exceptions did not agree to the amount allocated.
Effect: The Council did not comply with financial management requirements.
Questioned Costs: None
Recommendation: We recommend the Council strengthen procedures surrounding payroll so that
the source documentation properly supports the amounts being allocated to the grant based on
actual employee time.
Views of Responsible Officials: See Management’s View and Corrective Action Plan at the end of
the report.
Finding 2023-006 – Allowable Costs - Payroll costs (Material Weakness and Noncompliance)
Information on the federal program: U.S. Department of Veterans Affairs, Assistance Listing
#64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program; U.S. Department of
Health and Human Services, Assistance Listing #93.137 Community Programs to Improve Minority
Health Grant Program; and U.S. Department of Health and Human Services, Assistance Listing
#93.243 Substance Abuse and Mental Health Services Projects of Regional and National
Significance.
Criteria: 2 CFR section 200.302 establishes the requirements for sufficient financial management
over grant funding to ensure records adequately identify the source and application of funds for
federally-funded activities. These records must contain information pertaining to Federal awards,
authorizations, financial obligations, unobligated balances, assets, expenditures, income and
interest and be supported by source documentation.
Condition: We tested 78 payroll disbursements over 3 grant programs. Of those 78, 9 exceptions
were noted. The amount of time and corresponding amounts allocated to the grant did not agree to
the percentage documented on the employee’s timesheet.
Cause: Employee timesheets are turned in after payroll is processed and allocations made,
timesheets in these exceptions did not agree to the amount allocated.
Effect: The Council did not comply with financial management requirements.
Questioned Costs: None
Recommendation: We recommend the Council strengthen procedures surrounding payroll so that
the source documentation properly supports the amounts being allocated to the grant based on
actual employee time.
Views of Responsible Officials: See Management’s View and Corrective Action Plan at the end of
the report.
Finding 2023-006 – Allowable Costs - Payroll costs (Material Weakness and Noncompliance)
Information on the federal program: U.S. Department of Veterans Affairs, Assistance Listing
#64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program; U.S. Department of
Health and Human Services, Assistance Listing #93.137 Community Programs to Improve Minority
Health Grant Program; and U.S. Department of Health and Human Services, Assistance Listing
#93.243 Substance Abuse and Mental Health Services Projects of Regional and National
Significance.
Criteria: 2 CFR section 200.302 establishes the requirements for sufficient financial management
over grant funding to ensure records adequately identify the source and application of funds for
federally-funded activities. These records must contain information pertaining to Federal awards,
authorizations, financial obligations, unobligated balances, assets, expenditures, income and
interest and be supported by source documentation.
Condition: We tested 78 payroll disbursements over 3 grant programs. Of those 78, 9 exceptions
were noted. The amount of time and corresponding amounts allocated to the grant did not agree to
the percentage documented on the employee’s timesheet.
Cause: Employee timesheets are turned in after payroll is processed and allocations made,
timesheets in these exceptions did not agree to the amount allocated.
Effect: The Council did not comply with financial management requirements.
Questioned Costs: None
Recommendation: We recommend the Council strengthen procedures surrounding payroll so that
the source documentation properly supports the amounts being allocated to the grant based on
actual employee time.
Views of Responsible Officials: See Management’s View and Corrective Action Plan at the end of
the report.
Finding 2023-007 – Reporting (Significant Deficiency and Noncompliance)
Information on the federal program: U.S. Department of Health and Human Services, Assistance
Listing #93.137 Community Programs to Improve Minority Health Grant Program.
Criteria: 2 CFR section 200.328 establishes the requirements for timely and accurate financial
reporting requirements and 2 CFR 200.329 establishes responsibility for reporting activities under
the grant. Both financial and programmatic reporting requires the nonfederal entity to establish
internal controls to ensure accuracy of reports.
Condition: We tested on financial and one programmatic report filed for this grant during the year.
For the programmatic report, data reported for accomplishments and clients served was not clearly
supported. In addition, review and approval of the report was not clearly documented.
Cause: Results reported in the programmatic report were supported by time sheets and client
internal notes. This support was not summarized or categorized in a manner in which the reported
data could be traced back to the support. Employees involved in the preparing and filing of these
reports are copied on email submission but a review and approval prior to submission was not
documented.
Effect: The Council did not comply with reporting control requirements.
Questioned Costs: None reported
Recommendation: We recommend the Council strengthen procedures and documentation policies
to ensure program accomplishments are adequately supported by records that are accumulated
and summarized in accordance with the required criteria. Procedures should also be strengthened
to include a clear review and approval process to be documented prior to report submission.
Views of Responsible Officials: See Management’s View and Corrective Action Plan at the end of
the report.
Finding 2023-006 – Allowable Costs - Payroll costs (Material Weakness and Noncompliance)
Information on the federal program: U.S. Department of Veterans Affairs, Assistance Listing
#64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program; U.S. Department of
Health and Human Services, Assistance Listing #93.137 Community Programs to Improve Minority
Health Grant Program; and U.S. Department of Health and Human Services, Assistance Listing
#93.243 Substance Abuse and Mental Health Services Projects of Regional and National
Significance.
Criteria: 2 CFR section 200.302 establishes the requirements for sufficient financial management
over grant funding to ensure records adequately identify the source and application of funds for
federally-funded activities. These records must contain information pertaining to Federal awards,
authorizations, financial obligations, unobligated balances, assets, expenditures, income and
interest and be supported by source documentation.
Condition: We tested 78 payroll disbursements over 3 grant programs. Of those 78, 9 exceptions
were noted. The amount of time and corresponding amounts allocated to the grant did not agree to
the percentage documented on the employee’s timesheet.
Cause: Employee timesheets are turned in after payroll is processed and allocations made,
timesheets in these exceptions did not agree to the amount allocated.
Effect: The Council did not comply with financial management requirements.
Questioned Costs: None
Recommendation: We recommend the Council strengthen procedures surrounding payroll so that
the source documentation properly supports the amounts being allocated to the grant based on
actual employee time.
Views of Responsible Officials: See Management’s View and Corrective Action Plan at the end of
the report.
Finding 2023-008 – Activities Allowed (Significant Deficiency and Noncompliance)
Information on the federal program: U.S. Department of Veterans Affairs, Assistance Listing
#64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program.
Criteria: 2 CFR section 200.302 establishes the requirements for sufficient financial management
over grant funding to ensure funds have been used in accordance with Federal statues, regulations,
and terms and conditions of the Federal award. These requirements include that the nonfederal
entity compare expenditures with the approved award budget.
Condition: We tested 22 nonpayroll disbursements, 2 of those expenses did not fit into an expense
category in the approved award budget.
Cause: The Council began allocating nonreimbursable expenses to their grant codes to track the
true costs of running a program. This grant allowed for indirect costs, however these costs were
charged directly to the grant and were included in the amount requested for reimbursement and
also in the cost base used for the indirect cost calculation. These costs were not in line with the
categories of expenses in the award budget.
Effect: The Council did not comply with allowable activities requirements.
Questioned Costs: $1,901
Recommendation: We recommend the Council strengthen procedures over costs invoiced for
reimbursement to ensure those costs are compared to the grant budget for allowability.
Views of Responsible Officials: See Management’s View and Corrective Action Plan at the end of
the report.
Finding 2023-006 – Allowable Costs - Payroll costs (Material Weakness and Noncompliance)
Information on the federal program: U.S. Department of Veterans Affairs, Assistance Listing
#64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program; U.S. Department of
Health and Human Services, Assistance Listing #93.137 Community Programs to Improve Minority
Health Grant Program; and U.S. Department of Health and Human Services, Assistance Listing
#93.243 Substance Abuse and Mental Health Services Projects of Regional and National
Significance.
Criteria: 2 CFR section 200.302 establishes the requirements for sufficient financial management
over grant funding to ensure records adequately identify the source and application of funds for
federally-funded activities. These records must contain information pertaining to Federal awards,
authorizations, financial obligations, unobligated balances, assets, expenditures, income and
interest and be supported by source documentation.
Condition: We tested 78 payroll disbursements over 3 grant programs. Of those 78, 9 exceptions
were noted. The amount of time and corresponding amounts allocated to the grant did not agree to
the percentage documented on the employee’s timesheet.
Cause: Employee timesheets are turned in after payroll is processed and allocations made,
timesheets in these exceptions did not agree to the amount allocated.
Effect: The Council did not comply with financial management requirements.
Questioned Costs: None
Recommendation: We recommend the Council strengthen procedures surrounding payroll so that
the source documentation properly supports the amounts being allocated to the grant based on
actual employee time.
Views of Responsible Officials: See Management’s View and Corrective Action Plan at the end of
the report.
Finding 2023-006 – Allowable Costs - Payroll costs (Material Weakness and Noncompliance)
Information on the federal program: U.S. Department of Veterans Affairs, Assistance Listing
#64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program; U.S. Department of
Health and Human Services, Assistance Listing #93.137 Community Programs to Improve Minority
Health Grant Program; and U.S. Department of Health and Human Services, Assistance Listing
#93.243 Substance Abuse and Mental Health Services Projects of Regional and National
Significance.
Criteria: 2 CFR section 200.302 establishes the requirements for sufficient financial management
over grant funding to ensure records adequately identify the source and application of funds for
federally-funded activities. These records must contain information pertaining to Federal awards,
authorizations, financial obligations, unobligated balances, assets, expenditures, income and
interest and be supported by source documentation.
Condition: We tested 78 payroll disbursements over 3 grant programs. Of those 78, 9 exceptions
were noted. The amount of time and corresponding amounts allocated to the grant did not agree to
the percentage documented on the employee’s timesheet.
Cause: Employee timesheets are turned in after payroll is processed and allocations made,
timesheets in these exceptions did not agree to the amount allocated.
Effect: The Council did not comply with financial management requirements.
Questioned Costs: None
Recommendation: We recommend the Council strengthen procedures surrounding payroll so that
the source documentation properly supports the amounts being allocated to the grant based on
actual employee time.
Views of Responsible Officials: See Management’s View and Corrective Action Plan at the end of
the report.
Finding 2023-006 – Allowable Costs - Payroll costs (Material Weakness and Noncompliance)
Information on the federal program: U.S. Department of Veterans Affairs, Assistance Listing
#64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program; U.S. Department of
Health and Human Services, Assistance Listing #93.137 Community Programs to Improve Minority
Health Grant Program; and U.S. Department of Health and Human Services, Assistance Listing
#93.243 Substance Abuse and Mental Health Services Projects of Regional and National
Significance.
Criteria: 2 CFR section 200.302 establishes the requirements for sufficient financial management
over grant funding to ensure records adequately identify the source and application of funds for
federally-funded activities. These records must contain information pertaining to Federal awards,
authorizations, financial obligations, unobligated balances, assets, expenditures, income and
interest and be supported by source documentation.
Condition: We tested 78 payroll disbursements over 3 grant programs. Of those 78, 9 exceptions
were noted. The amount of time and corresponding amounts allocated to the grant did not agree to
the percentage documented on the employee’s timesheet.
Cause: Employee timesheets are turned in after payroll is processed and allocations made,
timesheets in these exceptions did not agree to the amount allocated.
Effect: The Council did not comply with financial management requirements.
Questioned Costs: None
Recommendation: We recommend the Council strengthen procedures surrounding payroll so that
the source documentation properly supports the amounts being allocated to the grant based on
actual employee time.
Views of Responsible Officials: See Management’s View and Corrective Action Plan at the end of
the report.
Finding 2023-006 – Allowable Costs - Payroll costs (Material Weakness and Noncompliance)
Information on the federal program: U.S. Department of Veterans Affairs, Assistance Listing
#64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program; U.S. Department of
Health and Human Services, Assistance Listing #93.137 Community Programs to Improve Minority
Health Grant Program; and U.S. Department of Health and Human Services, Assistance Listing
#93.243 Substance Abuse and Mental Health Services Projects of Regional and National
Significance.
Criteria: 2 CFR section 200.302 establishes the requirements for sufficient financial management
over grant funding to ensure records adequately identify the source and application of funds for
federally-funded activities. These records must contain information pertaining to Federal awards,
authorizations, financial obligations, unobligated balances, assets, expenditures, income and
interest and be supported by source documentation.
Condition: We tested 78 payroll disbursements over 3 grant programs. Of those 78, 9 exceptions
were noted. The amount of time and corresponding amounts allocated to the grant did not agree to
the percentage documented on the employee’s timesheet.
Cause: Employee timesheets are turned in after payroll is processed and allocations made,
timesheets in these exceptions did not agree to the amount allocated.
Effect: The Council did not comply with financial management requirements.
Questioned Costs: None
Recommendation: We recommend the Council strengthen procedures surrounding payroll so that
the source documentation properly supports the amounts being allocated to the grant based on
actual employee time.
Views of Responsible Officials: See Management’s View and Corrective Action Plan at the end of
the report.
Finding 2023-006 – Allowable Costs - Payroll costs (Material Weakness and Noncompliance)
Information on the federal program: U.S. Department of Veterans Affairs, Assistance Listing
#64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program; U.S. Department of
Health and Human Services, Assistance Listing #93.137 Community Programs to Improve Minority
Health Grant Program; and U.S. Department of Health and Human Services, Assistance Listing
#93.243 Substance Abuse and Mental Health Services Projects of Regional and National
Significance.
Criteria: 2 CFR section 200.302 establishes the requirements for sufficient financial management
over grant funding to ensure records adequately identify the source and application of funds for
federally-funded activities. These records must contain information pertaining to Federal awards,
authorizations, financial obligations, unobligated balances, assets, expenditures, income and
interest and be supported by source documentation.
Condition: We tested 78 payroll disbursements over 3 grant programs. Of those 78, 9 exceptions
were noted. The amount of time and corresponding amounts allocated to the grant did not agree to
the percentage documented on the employee’s timesheet.
Cause: Employee timesheets are turned in after payroll is processed and allocations made,
timesheets in these exceptions did not agree to the amount allocated.
Effect: The Council did not comply with financial management requirements.
Questioned Costs: None
Recommendation: We recommend the Council strengthen procedures surrounding payroll so that
the source documentation properly supports the amounts being allocated to the grant based on
actual employee time.
Views of Responsible Officials: See Management’s View and Corrective Action Plan at the end of
the report.
Finding 2023-007 – Reporting (Significant Deficiency and Noncompliance)
Information on the federal program: U.S. Department of Health and Human Services, Assistance
Listing #93.137 Community Programs to Improve Minority Health Grant Program.
Criteria: 2 CFR section 200.328 establishes the requirements for timely and accurate financial
reporting requirements and 2 CFR 200.329 establishes responsibility for reporting activities under
the grant. Both financial and programmatic reporting requires the nonfederal entity to establish
internal controls to ensure accuracy of reports.
Condition: We tested on financial and one programmatic report filed for this grant during the year.
For the programmatic report, data reported for accomplishments and clients served was not clearly
supported. In addition, review and approval of the report was not clearly documented.
Cause: Results reported in the programmatic report were supported by time sheets and client
internal notes. This support was not summarized or categorized in a manner in which the reported
data could be traced back to the support. Employees involved in the preparing and filing of these
reports are copied on email submission but a review and approval prior to submission was not
documented.
Effect: The Council did not comply with reporting control requirements.
Questioned Costs: None reported
Recommendation: We recommend the Council strengthen procedures and documentation policies
to ensure program accomplishments are adequately supported by records that are accumulated
and summarized in accordance with the required criteria. Procedures should also be strengthened
to include a clear review and approval process to be documented prior to report submission.
Views of Responsible Officials: See Management’s View and Corrective Action Plan at the end of
the report.
Finding 2023-006 – Allowable Costs - Payroll costs (Material Weakness and Noncompliance)
Information on the federal program: U.S. Department of Veterans Affairs, Assistance Listing
#64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program; U.S. Department of
Health and Human Services, Assistance Listing #93.137 Community Programs to Improve Minority
Health Grant Program; and U.S. Department of Health and Human Services, Assistance Listing
#93.243 Substance Abuse and Mental Health Services Projects of Regional and National
Significance.
Criteria: 2 CFR section 200.302 establishes the requirements for sufficient financial management
over grant funding to ensure records adequately identify the source and application of funds for
federally-funded activities. These records must contain information pertaining to Federal awards,
authorizations, financial obligations, unobligated balances, assets, expenditures, income and
interest and be supported by source documentation.
Condition: We tested 78 payroll disbursements over 3 grant programs. Of those 78, 9 exceptions
were noted. The amount of time and corresponding amounts allocated to the grant did not agree to
the percentage documented on the employee’s timesheet.
Cause: Employee timesheets are turned in after payroll is processed and allocations made,
timesheets in these exceptions did not agree to the amount allocated.
Effect: The Council did not comply with financial management requirements.
Questioned Costs: None
Recommendation: We recommend the Council strengthen procedures surrounding payroll so that
the source documentation properly supports the amounts being allocated to the grant based on
actual employee time.
Views of Responsible Officials: See Management’s View and Corrective Action Plan at the end of
the report.
Finding 2023-008 – Activities Allowed (Significant Deficiency and Noncompliance)
Information on the federal program: U.S. Department of Veterans Affairs, Assistance Listing
#64.055 Staff Sergeant Parker Gordon Fox Suicide Prevention Grant Program.
Criteria: 2 CFR section 200.302 establishes the requirements for sufficient financial management
over grant funding to ensure funds have been used in accordance with Federal statues, regulations,
and terms and conditions of the Federal award. These requirements include that the nonfederal
entity compare expenditures with the approved award budget.
Condition: We tested 22 nonpayroll disbursements, 2 of those expenses did not fit into an expense
category in the approved award budget.
Cause: The Council began allocating nonreimbursable expenses to their grant codes to track the
true costs of running a program. This grant allowed for indirect costs, however these costs were
charged directly to the grant and were included in the amount requested for reimbursement and
also in the cost base used for the indirect cost calculation. These costs were not in line with the
categories of expenses in the award budget.
Effect: The Council did not comply with allowable activities requirements.
Questioned Costs: $1,901
Recommendation: We recommend the Council strengthen procedures over costs invoiced for
reimbursement to ensure those costs are compared to the grant budget for allowability.
Views of Responsible Officials: See Management’s View and Corrective Action Plan at the end of
the report.