FAC Explorer

Finding 1061481 (2023-002)

Significant Deficiency
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-08-24
Audit: 317821
Organization: County of Hidalgo, Texas (TX)
Auditor: Burton McCumber & Longoria LLP

AI Summary

  • Core Issue: Timesheet approvals are not consistently obtained, risking incorrect payroll processing.
  • Impacted Requirements: Employee self-certification and supervisor approval must occur after the pay period ends to ensure accuracy.
  • Recommended Follow-Up: Implement a policy to ensure all approvals are completed post-pay period and prior to payroll processing.

Finding Text

Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) – COVID-19 ALN 21.027 Activities Allowed or Unallowed Allowable Costs/Cost Principles Criteria and Condition: A key control in the payroll process is an employee and supervisor’s approval of an employee’s timesheet certifying the employee’s time worked. To ensure the control is effective, these approvals should occur after the end of the pay period and before payroll is processed/paid. In a sample of 40 payroll transactions, we noted the exceptions as summarized below: • 2 instances where the timesheet did not include the employee’s self-certification. • 1 instance where the timesheet did not include either the employee self-certification approval supervisor approval. Cause and Effect: The controls as described above are not consistently applied. The self-certification by the employee and supervisor approval of timesheets is a key control over the payroll process to ensure employees are compensated only for time worked and costs charged to the program. Not following this control may create an opportunity for incorrect time postings from going unnoticed and for unallowable costs to be charged to the program. Questioned Costs: None noted. Repeat Finding from Prior Year(s): N/A Recommendation: We recommend all approvals be made after the end of the pay period and before timesheets are due to ensure the control is effective in preventing errors. Views of Responsible Officials: See management’s corrective action plan.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 485037 2023-002
    Significant Deficiency
  • 485038 2023-002
    Significant Deficiency
  • 485039 2023-002
    Significant Deficiency
  • 485040 2023-002
    Significant Deficiency
  • 1061479 2023-002
    Significant Deficiency
  • 1061480 2023-002
    Significant Deficiency
  • 1061482 2023-002
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
14.218 Community Development Block Grants/entitlement Grants $3.37M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $2.40M
93.499 Low Income Household Water Assistance Program $1.76M
15.916 Outdoor Recreation_acquisition, Development and Planning $884,415
10.558 Child and Adult Care Food Program $690,124
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $664,547
95.001 High Intensity Drug Trafficking Areas Program $574,829
14.231 Emergency Solutions Grant Program $495,805
93.268 Immunization Cooperative Agreements $357,302
93.778 Medical Assistance Program $346,067
93.568 Low-Income Home Energy Assistance $302,660
16.812 Second Chance Act Reentry Initiative $263,008
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $244,604
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $169,311
93.116 Project Grants and Cooperative Agreements for Tuberculosis Control Programs $134,533
93.069 Public Health Emergency Preparedness $131,474
21.027 Coronavirus State and Local Fiscal Recovery Funds $126,151
93.600 Head Start $106,263
16.606 State Criminal Alien Assistance Program $62,085
14.239 Home Investment Partnerships Program $57,240
97.067 Homeland Security Grant Program $54,492
16.593 Residential Substance Abuse Treatment for State Prisoners $41,455
94.013 Volunteers in Service to America $37,256
21.032 Local Assistance and Tribal Consistency Fund (latcf) $36,962
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $29,635
93.563 Child Support Enforcement $25,674
93.658 Foster Care_title IV-E $25,395
16.738 Edward Byrne Memorial Justice Assistance Grant Program $20,537
93.569 Community Services Block Grant $17,187
16.588 Violence Against Women Formula Grants $16,899
94.002 Retired and Senior Volunteer Program $16,737
93.991 Preventive Health and Health Services Block Grant $13,522
93.994 Maternal and Child Health Services Block Grant to the States $8,466
94.016 Senior Companion Program $4,397
94.011 Foster Grandparent Program $4,285
20.600 State and Community Highway Safety $3,873
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3,259
20.616 National Priority Safety Programs $1,287
16.922 Equitable Sharing Program $645
97.024 Emergency Food and Shelter National Board Program $505
21.016 Equitable Sharing $388
39.003 Donation of Federal Surplus Personal Property $27
20.205 Highway Planning and Construction $0
16.575 Crime Victim Assistance $-111