Per the County Department of Job and Family Services, payroll transmittal reports are prepared showing employee name, hourly rate, regular hours, overtime hours, on-call, and gross pay and then sent to the Auditor’s Office for payroll checks to be issued. The payroll transmittal reports are signed by the Director (or designee) to indicate approval. Evidence of this approval on the payroll transmittal reports are necessary to acknowledge that the expenditures are allowable, per specific grant regulations, and are compliant with Uniform Guidance requirements contained in Subpart E of 2 CFR part 200 and Subpart E of 45 CFR part 75.
Due to the lack of the control procedures over the review of payroll expenditures, three out of sixty (5%) of employees tested did not have a payroll transmittal report that had evidence of review and approval by the Department of Job and Family Services Director (or designee).
This weakness could result in unallowable expenditures (employees) being charged to programs administered by the County Department of Job and Family Services.
Formal written procedures should be developed, implemented, and consistently applied to the approval of federal grant expenditures prior to payment. Procedures should include how approvals by management or administrators are documented for each expenditure and the approvals should be done by personnel knowledgeable about the federal program. Implementing a formal control process with help ensure only allowable expenditures are made using federal grant funds.
31 CFR § 35.4(c) requires, in part, recipients, during the period of performance, to provide the Secretary of the U.S. Department of Treasury periodic reports providing detailed accounting of the uses of funds, modifications to a State or Territory's tax revenue sources, and such other information as the Secretary may require for the administration of this section.
2 CFR 1000.10 provides that, except for the deviations set forth elsewhere in this Part, the Department of Treasury adopts the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards set forth at 2 CFR Part 200.
2 CFR 200.302(b) states, in part, that the financial management system of each non-Federal entity must provide for the accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §§ 200.328 and 200.329.
The County was required to submit a Project and Expenditure Report by October 31, 2023, to the U.S Department of the Treasury through the Treasury’s Portal. However, the lack of adequate control procedures in place for reporting resulted in the County omitting $2,000,851 in expenditures that were reported on their 2023 Schedule of Expenditures of Federal Awards from their 2023 third quarter Project and Expenditure Report. We also noted the County submitted the 2023 fourth quarter Project and Expenditure Report on March 7, 2024 instead of the required date of January 31 2024.
The County should establish a proper control process over reporting to ensure the timely, complete, and accurate submission of the Project and Expenditure Reports. This will help reduce the risk of Treasury taking action against the County for failure to comply with programmatic requirements.
31 CFR § 35.4(c) requires, in part, recipients, during the period of performance, to provide the Secretary of the U.S. Department of Treasury periodic reports providing detailed accounting of the uses of funds, modifications to a State or Territory's tax revenue sources, and such other information as the Secretary may require for the administration of this section.
2 CFR 1000.10 provides that, except for the deviations set forth elsewhere in this Part, the Department of Treasury adopts the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards set forth at 2 CFR Part 200.
2 CFR 200.302(b) states, in part, that the financial management system of each non-Federal entity must provide for the accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §§ 200.328 and 200.329.
The County was required to submit a Project and Expenditure Report by October 31, 2023, to the U.S Department of the Treasury through the Treasury’s Portal. However, the lack of adequate control procedures in place for reporting resulted in the County omitting $2,000,851 in expenditures that were reported on their 2023 Schedule of Expenditures of Federal Awards from their 2023 third quarter Project and Expenditure Report. We also noted the County submitted the 2023 fourth quarter Project and Expenditure Report on March 7, 2024 instead of the required date of January 31 2024.
The County should establish a proper control process over reporting to ensure the timely, complete, and accurate submission of the Project and Expenditure Reports. This will help reduce the risk of Treasury taking action against the County for failure to comply with programmatic requirements.
Per the County Department of Job and Family Services, payroll transmittal reports are prepared showing employee name, hourly rate, regular hours, overtime hours, on-call, and gross pay and then sent to the Auditor’s Office for payroll checks to be issued. The payroll transmittal reports are signed by the Director (or designee) to indicate approval. Evidence of this approval on the payroll transmittal reports are necessary to acknowledge that the expenditures are allowable, per specific grant regulations, and are compliant with Uniform Guidance requirements contained in Subpart E of 2 CFR part 200 and Subpart E of 45 CFR part 75.
Due to the lack of the control procedures over the review of payroll expenditures, three out of sixty (5%) of employees tested did not have a payroll transmittal report that had evidence of review and approval by the Department of Job and Family Services Director (or designee).
This weakness could result in unallowable expenditures (employees) being charged to programs administered by the County Department of Job and Family Services.
Formal written procedures should be developed, implemented, and consistently applied to the approval of federal grant expenditures prior to payment. Procedures should include how approvals by management or administrators are documented for each expenditure and the approvals should be done by personnel knowledgeable about the federal program. Implementing a formal control process with help ensure only allowable expenditures are made using federal grant funds.
Per the County Department of Job and Family Services, payroll transmittal reports are prepared showing employee name, hourly rate, regular hours, overtime hours, on-call, and gross pay and then sent to the Auditor’s Office for payroll checks to be issued. The payroll transmittal reports are signed by the Director (or designee) to indicate approval. Evidence of this approval on the payroll transmittal reports are necessary to acknowledge that the expenditures are allowable, per specific grant regulations, and are compliant with Uniform Guidance requirements contained in Subpart E of 2 CFR part 200 and Subpart E of 45 CFR part 75.
Due to the lack of the control procedures over the review of payroll expenditures, three out of sixty (5%) of employees tested did not have a payroll transmittal report that had evidence of review and approval by the Department of Job and Family Services Director (or designee).
This weakness could result in unallowable expenditures (employees) being charged to programs administered by the County Department of Job and Family Services.
Formal written procedures should be developed, implemented, and consistently applied to the approval of federal grant expenditures prior to payment. Procedures should include how approvals by management or administrators are documented for each expenditure and the approvals should be done by personnel knowledgeable about the federal program. Implementing a formal control process with help ensure only allowable expenditures are made using federal grant funds.
Per the County Department of Job and Family Services, payroll transmittal reports are prepared showing employee name, hourly rate, regular hours, overtime hours, on-call, and gross pay and then sent to the Auditor’s Office for payroll checks to be issued. The payroll transmittal reports are signed by the Director (or designee) to indicate approval. Evidence of this approval on the payroll transmittal reports are necessary to acknowledge that the expenditures are allowable, per specific grant regulations, and are compliant with Uniform Guidance requirements contained in Subpart E of 2 CFR part 200 and Subpart E of 45 CFR part 75.
Due to the lack of the control procedures over the review of payroll expenditures, three out of sixty (5%) of employees tested did not have a payroll transmittal report that had evidence of review and approval by the Department of Job and Family Services Director (or designee).
This weakness could result in unallowable expenditures (employees) being charged to programs administered by the County Department of Job and Family Services.
Formal written procedures should be developed, implemented, and consistently applied to the approval of federal grant expenditures prior to payment. Procedures should include how approvals by management or administrators are documented for each expenditure and the approvals should be done by personnel knowledgeable about the federal program. Implementing a formal control process with help ensure only allowable expenditures are made using federal grant funds.
Per the County Department of Job and Family Services, payroll transmittal reports are prepared showing employee name, hourly rate, regular hours, overtime hours, on-call, and gross pay and then sent to the Auditor’s Office for payroll checks to be issued. The payroll transmittal reports are signed by the Director (or designee) to indicate approval. Evidence of this approval on the payroll transmittal reports are necessary to acknowledge that the expenditures are allowable, per specific grant regulations, and are compliant with Uniform Guidance requirements contained in Subpart E of 2 CFR part 200 and Subpart E of 45 CFR part 75.
Due to the lack of the control procedures over the review of payroll expenditures, three out of sixty (5%) of employees tested did not have a payroll transmittal report that had evidence of review and approval by the Department of Job and Family Services Director (or designee).
This weakness could result in unallowable expenditures (employees) being charged to programs administered by the County Department of Job and Family Services.
Formal written procedures should be developed, implemented, and consistently applied to the approval of federal grant expenditures prior to payment. Procedures should include how approvals by management or administrators are documented for each expenditure and the approvals should be done by personnel knowledgeable about the federal program. Implementing a formal control process with help ensure only allowable expenditures are made using federal grant funds.
Per the County Department of Job and Family Services, payroll transmittal reports are prepared showing employee name, hourly rate, regular hours, overtime hours, on-call, and gross pay and then sent to the Auditor’s Office for payroll checks to be issued. The payroll transmittal reports are signed by the Director (or designee) to indicate approval. Evidence of this approval on the payroll transmittal reports are necessary to acknowledge that the expenditures are allowable, per specific grant regulations, and are compliant with Uniform Guidance requirements contained in Subpart E of 2 CFR part 200 and Subpart E of 45 CFR part 75.
Due to the lack of the control procedures over the review of payroll expenditures, three out of sixty (5%) of employees tested did not have a payroll transmittal report that had evidence of review and approval by the Department of Job and Family Services Director (or designee).
This weakness could result in unallowable expenditures (employees) being charged to programs administered by the County Department of Job and Family Services.
Formal written procedures should be developed, implemented, and consistently applied to the approval of federal grant expenditures prior to payment. Procedures should include how approvals by management or administrators are documented for each expenditure and the approvals should be done by personnel knowledgeable about the federal program. Implementing a formal control process with help ensure only allowable expenditures are made using federal grant funds.
31 CFR § 35.4(c) requires, in part, recipients, during the period of performance, to provide the Secretary of the U.S. Department of Treasury periodic reports providing detailed accounting of the uses of funds, modifications to a State or Territory's tax revenue sources, and such other information as the Secretary may require for the administration of this section.
2 CFR 1000.10 provides that, except for the deviations set forth elsewhere in this Part, the Department of Treasury adopts the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards set forth at 2 CFR Part 200.
2 CFR 200.302(b) states, in part, that the financial management system of each non-Federal entity must provide for the accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §§ 200.328 and 200.329.
The County was required to submit a Project and Expenditure Report by October 31, 2023, to the U.S Department of the Treasury through the Treasury’s Portal. However, the lack of adequate control procedures in place for reporting resulted in the County omitting $2,000,851 in expenditures that were reported on their 2023 Schedule of Expenditures of Federal Awards from their 2023 third quarter Project and Expenditure Report. We also noted the County submitted the 2023 fourth quarter Project and Expenditure Report on March 7, 2024 instead of the required date of January 31 2024.
The County should establish a proper control process over reporting to ensure the timely, complete, and accurate submission of the Project and Expenditure Reports. This will help reduce the risk of Treasury taking action against the County for failure to comply with programmatic requirements.
31 CFR § 35.4(c) requires, in part, recipients, during the period of performance, to provide the Secretary of the U.S. Department of Treasury periodic reports providing detailed accounting of the uses of funds, modifications to a State or Territory's tax revenue sources, and such other information as the Secretary may require for the administration of this section.
2 CFR 1000.10 provides that, except for the deviations set forth elsewhere in this Part, the Department of Treasury adopts the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards set forth at 2 CFR Part 200.
2 CFR 200.302(b) states, in part, that the financial management system of each non-Federal entity must provide for the accurate, current, and complete disclosure of the financial results of each Federal award or program in accordance with the reporting requirements set forth in §§ 200.328 and 200.329.
The County was required to submit a Project and Expenditure Report by October 31, 2023, to the U.S Department of the Treasury through the Treasury’s Portal. However, the lack of adequate control procedures in place for reporting resulted in the County omitting $2,000,851 in expenditures that were reported on their 2023 Schedule of Expenditures of Federal Awards from their 2023 third quarter Project and Expenditure Report. We also noted the County submitted the 2023 fourth quarter Project and Expenditure Report on March 7, 2024 instead of the required date of January 31 2024.
The County should establish a proper control process over reporting to ensure the timely, complete, and accurate submission of the Project and Expenditure Reports. This will help reduce the risk of Treasury taking action against the County for failure to comply with programmatic requirements.
Per the County Department of Job and Family Services, payroll transmittal reports are prepared showing employee name, hourly rate, regular hours, overtime hours, on-call, and gross pay and then sent to the Auditor’s Office for payroll checks to be issued. The payroll transmittal reports are signed by the Director (or designee) to indicate approval. Evidence of this approval on the payroll transmittal reports are necessary to acknowledge that the expenditures are allowable, per specific grant regulations, and are compliant with Uniform Guidance requirements contained in Subpart E of 2 CFR part 200 and Subpart E of 45 CFR part 75.
Due to the lack of the control procedures over the review of payroll expenditures, three out of sixty (5%) of employees tested did not have a payroll transmittal report that had evidence of review and approval by the Department of Job and Family Services Director (or designee).
This weakness could result in unallowable expenditures (employees) being charged to programs administered by the County Department of Job and Family Services.
Formal written procedures should be developed, implemented, and consistently applied to the approval of federal grant expenditures prior to payment. Procedures should include how approvals by management or administrators are documented for each expenditure and the approvals should be done by personnel knowledgeable about the federal program. Implementing a formal control process with help ensure only allowable expenditures are made using federal grant funds.
Per the County Department of Job and Family Services, payroll transmittal reports are prepared showing employee name, hourly rate, regular hours, overtime hours, on-call, and gross pay and then sent to the Auditor’s Office for payroll checks to be issued. The payroll transmittal reports are signed by the Director (or designee) to indicate approval. Evidence of this approval on the payroll transmittal reports are necessary to acknowledge that the expenditures are allowable, per specific grant regulations, and are compliant with Uniform Guidance requirements contained in Subpart E of 2 CFR part 200 and Subpart E of 45 CFR part 75.
Due to the lack of the control procedures over the review of payroll expenditures, three out of sixty (5%) of employees tested did not have a payroll transmittal report that had evidence of review and approval by the Department of Job and Family Services Director (or designee).
This weakness could result in unallowable expenditures (employees) being charged to programs administered by the County Department of Job and Family Services.
Formal written procedures should be developed, implemented, and consistently applied to the approval of federal grant expenditures prior to payment. Procedures should include how approvals by management or administrators are documented for each expenditure and the approvals should be done by personnel knowledgeable about the federal program. Implementing a formal control process with help ensure only allowable expenditures are made using federal grant funds.
Per the County Department of Job and Family Services, payroll transmittal reports are prepared showing employee name, hourly rate, regular hours, overtime hours, on-call, and gross pay and then sent to the Auditor’s Office for payroll checks to be issued. The payroll transmittal reports are signed by the Director (or designee) to indicate approval. Evidence of this approval on the payroll transmittal reports are necessary to acknowledge that the expenditures are allowable, per specific grant regulations, and are compliant with Uniform Guidance requirements contained in Subpart E of 2 CFR part 200 and Subpart E of 45 CFR part 75.
Due to the lack of the control procedures over the review of payroll expenditures, three out of sixty (5%) of employees tested did not have a payroll transmittal report that had evidence of review and approval by the Department of Job and Family Services Director (or designee).
This weakness could result in unallowable expenditures (employees) being charged to programs administered by the County Department of Job and Family Services.
Formal written procedures should be developed, implemented, and consistently applied to the approval of federal grant expenditures prior to payment. Procedures should include how approvals by management or administrators are documented for each expenditure and the approvals should be done by personnel knowledgeable about the federal program. Implementing a formal control process with help ensure only allowable expenditures are made using federal grant funds.
Per the County Department of Job and Family Services, payroll transmittal reports are prepared showing employee name, hourly rate, regular hours, overtime hours, on-call, and gross pay and then sent to the Auditor’s Office for payroll checks to be issued. The payroll transmittal reports are signed by the Director (or designee) to indicate approval. Evidence of this approval on the payroll transmittal reports are necessary to acknowledge that the expenditures are allowable, per specific grant regulations, and are compliant with Uniform Guidance requirements contained in Subpart E of 2 CFR part 200 and Subpart E of 45 CFR part 75.
Due to the lack of the control procedures over the review of payroll expenditures, three out of sixty (5%) of employees tested did not have a payroll transmittal report that had evidence of review and approval by the Department of Job and Family Services Director (or designee).
This weakness could result in unallowable expenditures (employees) being charged to programs administered by the County Department of Job and Family Services.
Formal written procedures should be developed, implemented, and consistently applied to the approval of federal grant expenditures prior to payment. Procedures should include how approvals by management or administrators are documented for each expenditure and the approvals should be done by personnel knowledgeable about the federal program. Implementing a formal control process with help ensure only allowable expenditures are made using federal grant funds.