Audit 409528

2025-001 Types of Services and Costs Allowed or Disallowed Program: Unaccompanied Alien Children Program Criteria: Funds may only be used for activities and categories listed in the approved budget to provide temporary shelter and other child welfare-related services for the care of an unaccompanied child. Condition: There was one payroll expenditure out of twenty-five tested noted to have an exception. Questioned Costs: Immaterial. Management did not request funding for the overpayment amount to employee. Context: For one pay period, the salary for an employee who is charged to the grant was overpaid by $6,823. While evidence of review of the payroll in question was obtained, the issue was not identified during the review process. Cause: Instead of recording a $275 total payment for on call time, there were 275 hours recorded which resulted in an overpayment of salary. Recommendation: The Organization should ensure that payroll being charged to the grant is thoroughly reviewed prior to processing. Views of Responsible Officials and Planned Corrective Action: Management concurs with the finding and notes that the Organization has increased the controls to ensure that appropriate review of payroll expenses occurs. The Organization never benefited from the erroneous charge to the grant as the overpayment issue was resolved and adjusted prior to the final accounting to the Department of Health and Human Services. The final drawdown request for the grant year also reflected the correct expenditures after removal of the overpayment.