Finding Text
Criteria or specific requirement: In accordance with Uniform Grant Guidance (2 CFR Part 200), charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed.
Condition: Home Forward is not in compliance with allowable cost requirements related to payroll.
Questioned costs: $116
Context: For 1 of 40 payroll transactions tested, an erroneous $116 of additional pay was charged to the program.
Cause: Home Forward did not sufficiently monitor controls to ensure compliance with payroll requirements.
Effect: Home Forward is not in compliance with federal regulations regarding allowable costs for payroll.
Repeat Finding: No.
Recommendation: We recommend that Home Forward reviews the controls in place to ensure that payroll transactions charged to the program are supported.
Views of responsible officials: There is no disagreement with the audit finding.