Finding Text
2020-004 Allowable Costs/Cost Principles – Payroll
Federal Agency: U.S. Department of the Interior
Federal Program Title: Bureau of Indian Affairs Facilities Operations and Maintenance
ALN Number: 15.048
Pass-Through Agency: N/A
Pass-Through Number(s): N/A
Award Numbers and Period: A17AV00174 September 30, 2021
A13AV00271 September 30, 2016
A19AV00094 September 30, 2023
Statistically Valid Sample: No, and not intended to be a Statistically Valid Sample
Type of Finding: Significant Deficiency in Internal Control Over Compliance and Other Noncompliance
Criteria or Specific Requirement: Per 2 CFR 200.303 awardees must establish and maintain effective internal control to provide reasonable assurance that federal funds are being used appropriately.
Condition/Context: During our testing of payroll and payroll-related expenditures, it was noted that of the 60 samples tested, 4 disbursements were not signed by employee and/or supervisor.
Questioned Costs: Known question costs of $10,329.55. Unable to determine likely questioned costs.
Cause: ASRWSS policies and procedures were not consistently followed, and appropriate documentation was not maintained.
Effect: Unallowable costs could be charged to the program. Lack of proper controls can result in misappropriation of ASRWSS resources.
Repeat Finding: This finding was issued as prior year reference number 2019-004.
Recommendation: We recommend that ASRWSS follow their internal control policies and procedures to ensure that all expenditures are properly supported and charged to the correct grant.
Views of Responsible Officials: There is no disagreement with the audit finding.
Corrective Action Plan: See corrective action plan.