Finding 1096477 (2024-002)

Findings and Questioned Costs - Major Federal Awards Programs Audit U.S. Department of Health & Human Services Promoting Safe & Stable Families Listing No. 93.556 Passed through Nevada County, California Identifying 19-304 Grant Period Year Ended June 30, 2024 Significant deficiency: All timecards are required to be signed by a supervisor each pay period. However, not all timecards had the required approval signatures. Because of the failure to obtain and document supervisory approval, employees may post incorrect allocations of their time to programs, including federal programs, without the approval or knowledge of management. Procedures should be implemented to confirm that supervisors approve timecards for each pay period, and internal control processes for timecard approval should be reinforced with supervisors. No questioned costs related to this control deficiency were identified during the audit.