Audit 395149

For 1 out of the 24 items tested, it was noted that the Department paid a delinquent fee of $25 on a monthly rent invoice with federal funds.

During our testing, we noted the following issues related to Assistance Listing Number 66.817. • The supervisor did not sign the PAR form for 6 of 21 payroll disbursements. • The supervisor did not sign the PAR form timely for 1 of 21 payroll disbursements. The supervisor’s signature coincided with our request date. • Both leave overcharges and leave undercharges to grants were noted indicating that the Department did not equitably allocate leave according to federal regulations. The Department had a net undercharge of $944 to two grants. During our testing, we noted the following issues related to Assistance Listing Number 81.214. • The supervisor did not sign the PAR form for 2 of 26 payroll disbursements. • The PAR form did not reflect the total activity for the payroll period for 1 of 26 payroll disbursements. • Both leave overcharges and leave undercharges to grants were noted indicating that the Department did not equitably allocate leave according to federal regulations. The Department had a net undercharge of $1,442 to three grants. During our testing, we noted the following issue related to Assistance Listing Number 66.419. • Leave overcharges to grants were noted indicating that the Department did not equitably allocate leave according to federal regulations. The Department had a total overcharge of $855 to two grants.

During our testing, it was noted that the Department was unable to locate the public notice for four out of five procurement transactions. These transactions were all related to a single proposal. Additionally, it was noted that one out of the two suspension and debarment items for Assistance Listing 66.419 was neither reviewed nor had a verification date. Similarly, it was noted that two out of the two suspension and debarment items for Assistance Listing 81.214 were neither reviewed nor had a verification date.

During our testing, we noted the following exceptions: • Employees completed a Timesheet Certification Form for 2 of 15 payroll disbursements. However, the employees worked on more than one federal award for the payroll period. As such, the employees should have completed a PAR. • The employee did not sign timely the PAR or Timesheet Certification Form for 3 of 15 payroll disbursements. • The supervisor did not approve timely the PAR or Timesheet Certification Form for 8 of 15 payroll disbursements.