2024-002 Compensation for Personal Services
Coronavirus State & Local Fiscal Recovery Funds – Assistance Listing No. 21.027 – COVID-19 Funding
Award Number: 24-IHFA 186302 – Award Period: October 1, 2023 through September 30, 2024
Award Number: Aurora ARPA – Award Period: April 1, 2024 through December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Condition: Hours spent working on different funding sources/cost objectives from payroll timesheets did not agree to hours entered into the payroll allocation spreadsheets for five pay periods for sampled employees #1 and #2. Additionally, total hours worked and logged on timesheets did not agree to hours paid for two pay periods for sampled employees #1 and #3. These errors were not detected and corrected after-the-fact.
Criteria: According to 2 CFR 200.303(a), non-Federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
Per 2 CFR 200.430(i)(1), Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must:
(i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated
Questioned Costs: Not determinable.
Cause: The Organization’s established internal controls over salary and wage cost allocation did not operate as intended.
Effect: Allowable costs could potentially be overpaid or underpaid or disallowed and required to be paid back to the Federal awarding agency (and/or pass-through entity).
Recommendation: The Organization should strengthen their policies and procedures to support a system of internal control able to prevent and/or detect and correct errors timely ensuring costs are accurate, allowable, and properly allocated.
Views of Responsible Officials and Planned Corrective Actions: Gateway Domestic Violence Services acknowledges there were errors made but can attest that the charges to funders were correct. See separately issued corrective action plan.
2024-002 Compensation for Personal Services
Coronavirus State & Local Fiscal Recovery Funds – Assistance Listing No. 21.027 – COVID-19 Funding
Award Number: 24-IHFA 186302 – Award Period: October 1, 2023 through September 30, 2024
Award Number: Aurora ARPA – Award Period: April 1, 2024 through December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Condition: Hours spent working on different funding sources/cost objectives from payroll timesheets did not agree to hours entered into the payroll allocation spreadsheets for five pay periods for sampled employees #1 and #2. Additionally, total hours worked and logged on timesheets did not agree to hours paid for two pay periods for sampled employees #1 and #3. These errors were not detected and corrected after-the-fact.
Criteria: According to 2 CFR 200.303(a), non-Federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
Per 2 CFR 200.430(i)(1), Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must:
(i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated
Questioned Costs: Not determinable.
Cause: The Organization’s established internal controls over salary and wage cost allocation did not operate as intended.
Effect: Allowable costs could potentially be overpaid or underpaid or disallowed and required to be paid back to the Federal awarding agency (and/or pass-through entity).
Recommendation: The Organization should strengthen their policies and procedures to support a system of internal control able to prevent and/or detect and correct errors timely ensuring costs are accurate, allowable, and properly allocated.
Views of Responsible Officials and Planned Corrective Actions: Gateway Domestic Violence Services acknowledges there were errors made but can attest that the charges to funders were correct. See separately issued corrective action plan.
2024-002 Compensation for Personal Services
Coronavirus State & Local Fiscal Recovery Funds – Assistance Listing No. 21.027 – COVID-19 Funding
Award Number: 24-IHFA 186302 – Award Period: October 1, 2023 through September 30, 2024
Award Number: Aurora ARPA – Award Period: April 1, 2024 through December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Condition: Hours spent working on different funding sources/cost objectives from payroll timesheets did not agree to hours entered into the payroll allocation spreadsheets for five pay periods for sampled employees #1 and #2. Additionally, total hours worked and logged on timesheets did not agree to hours paid for two pay periods for sampled employees #1 and #3. These errors were not detected and corrected after-the-fact.
Criteria: According to 2 CFR 200.303(a), non-Federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
Per 2 CFR 200.430(i)(1), Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must:
(i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated
Questioned Costs: Not determinable.
Cause: The Organization’s established internal controls over salary and wage cost allocation did not operate as intended.
Effect: Allowable costs could potentially be overpaid or underpaid or disallowed and required to be paid back to the Federal awarding agency (and/or pass-through entity).
Recommendation: The Organization should strengthen their policies and procedures to support a system of internal control able to prevent and/or detect and correct errors timely ensuring costs are accurate, allowable, and properly allocated.
Views of Responsible Officials and Planned Corrective Actions: Gateway Domestic Violence Services acknowledges there were errors made but can attest that the charges to funders were correct. See separately issued corrective action plan.
2024-002 Compensation for Personal Services
Coronavirus State & Local Fiscal Recovery Funds – Assistance Listing No. 21.027 – COVID-19 Funding
Award Number: 24-IHFA 186302 – Award Period: October 1, 2023 through September 30, 2024
Award Number: Aurora ARPA – Award Period: April 1, 2024 through December 31, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters
Condition: Hours spent working on different funding sources/cost objectives from payroll timesheets did not agree to hours entered into the payroll allocation spreadsheets for five pay periods for sampled employees #1 and #2. Additionally, total hours worked and logged on timesheets did not agree to hours paid for two pay periods for sampled employees #1 and #3. These errors were not detected and corrected after-the-fact.
Criteria: According to 2 CFR 200.303(a), non-Federal entities must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award.
Per 2 CFR 200.430(i)(1), Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must:
(i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated
Questioned Costs: Not determinable.
Cause: The Organization’s established internal controls over salary and wage cost allocation did not operate as intended.
Effect: Allowable costs could potentially be overpaid or underpaid or disallowed and required to be paid back to the Federal awarding agency (and/or pass-through entity).
Recommendation: The Organization should strengthen their policies and procedures to support a system of internal control able to prevent and/or detect and correct errors timely ensuring costs are accurate, allowable, and properly allocated.
Views of Responsible Officials and Planned Corrective Actions: Gateway Domestic Violence Services acknowledges there were errors made but can attest that the charges to funders were correct. See separately issued corrective action plan.