Finding 1079731 (2023-002)

Material Weakness
Requirement
AB
Questioned Costs
-
Year
2023
Accepted
2024-10-21

AI Summary

  • Core Issue: Employee work hours charged to grants were based on estimates rather than actual records.
  • Impacted Requirements: Noncompliance with 2 CFR200.430(i) and 2 CFR200.303(a) regarding documentation and internal controls.
  • Recommended Follow-Up: CCEOK should implement stronger policies to ensure accurate documentation of employee time spent on grant activities.

Finding Text

Finding 2023-002 Compliance: Activities Allowed or Unallowed and Allowable costs –Documentation of Personnel Expenses Assistance Listing Number and Title 93.566 Refugee and Entrant Assistance State/Replacement Designee Administered Programs and 93.576 Refugee and Entrant Assistance Discretionary Grants Federal Agency: U.S. Department of Health and Human Services Pass through Entity: Oklahoma Department of Human Services and United States Conference of Catholic Bishops, respectively Federal Award ID Number: 90RPO121 FY 2023 (93.576) Pass-through Entity Award Number: 8309026721 and 90RP0121-02-00, respectively Finding type: Material Noncompliance and Material Weakness Criteria: Per 2 CFR200.430(i), Standards for Documentation of Perseonnel Expenses, employee work hours should be based on records that accurately reflect the work performed. 2 CFR200.303(a) requires non-Federal entities to establish and maintain effective internal controls over compliance with Federal laws, regulations, and the terms and conditions of Federal awards. Condition: During the course of audit, we noted the time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities. Cause: Documentation of actual time spent on grant was not captured and maintained. Effect: Failure to properly document the employee’s time may result in the submission of unallowable costs and activities causing noncompliance with federal grant guidelines. Recommendation: We recommend CCEOK enforce policies and procedures to ensure that employee’s time to the grant is adequately supported. Questioned costs: Unknown

Categories

Allowable Costs / Cost Principles Subrecipient Monitoring

Other Findings in this Audit

  • 503289 2023-002
    Material Weakness
  • 503290 2023-002
    Material Weakness
  • 503291 2023-003
    Significant Deficiency
  • 1079732 2023-002
    Material Weakness
  • 1079733 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.576 Refugee and Entrant Assistance Discretionary Grants $334,412
93.566 Refugee and Entrant Assistance State/replacement Designee Administered Programs $258,139
19.510 U.s. Refugee Admissions Program $182,542
21.023 Covid-19 Emergency Rental Assistance Program $172,331
97.024 Emergency Food and Shelter National Board Program $110,110
97.088 Disaster Assistance Projects $54,042