2022-002 – Activities Allowed/Allowable Costs
Finding Type: Significant Deficiency in internal control over compliance
Program: ALN 93.959 – Prevention, Women’s Specialty Services, Administration
Criteria: As required by 2 CFR 200.402, the total cost of a Federal award is the sum of the allo...
2022-002 – Activities Allowed/Allowable Costs
Finding Type: Significant Deficiency in internal control over compliance
Program: ALN 93.959 – Prevention, Women’s Specialty Services, Administration
Criteria: As required by 2 CFR 200.402, the total cost of a Federal award is the sum of the allowable direct and allocable indirect costs less any applicable credits.
Condition: For the timecard tested, all paid time off was charged to the grant. However, based on the percentage allocations in the timecard, only a portion should have been charged to the grant.
Cause/Effect: Management oversight. Unallowable costs were charged to the grant.
Recommendation: We recommend that the Entity review the internal controls over approval of payroll costs and modify them, if necessary, to assure that only allowable costs are charged to grants.
View of Responsible
Official: Management is in agreement with this recommendation.
Planned corrective
action: Management will work with the third party payroll processor to implement a payroll audit process to assure that timecards are entered as submitted.
Responsible party: Chief Financial Officer
Anticipated completion
date: September 30, 2024