Finding Text
Federal Agency: Department of Health and Human Services
Federal Program Name: Aging Cluster
Assistance Listing Number: 93.044, 93.045, 93.053
Pass-Through Agency: State of Connecticut Department of Aging and Disability Services
Award Period: 10/1/2022 9/30/2025 Type of Finding:
• Material Weakness in Internal Control over Compliance
• Material Noncompliance (Modified Opinion)
Criteria or Specific Requirement: The Organization prescribed controls is to review payroll records and ensure the payroll system is operating effectively in accordance with the Organization’s policies and procedures as well as their prescribed rates.
Condition: The Organization and payroll provider miscalculated overtime wages.
Questioned costs: Not material
Context: Of the five employees chosen for testing, one employee’s overtime earnings were not properly calculated for 8 payroll periods during the year, which resulted in the employee being overpaid during the current year.
Cause: Transition of payroll providers during the current year with specific pay rates prescribed by grant agreements and application of those prescribed payrates to various programs.
Effect: The effect is that expenses charged to the federal awards in excess of actual allocated expense incurred.
Repeat Finding: No
Recommendation: We recommend proper review control procedures to be established by management.
Views of Responsible Officials: There is no disagreement with the audit finding.