Finding Text
Federal Agency: Department of Health and Human Services
Federal Program Name: Block Grant for Prevention & Treatment of Substance Abuse Assistance Listing Number: 93.959
Federal Award Identification Number and Year:
Pass-Through Agency: Lucas County Mental Health Department
Pass-Through Number(s): 2400043
Award Period: July 1, 2023 to June 30, 2024
Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria or specific requirement: Uniform Grant Guidance (2 CFR Part 200) requires that payroll costs charged to grants is based off of time/effort documented.
Condition: The Organization did not perform and document backward-looking reconciliations of actual payroll costs charged for certain salaried employees.
Context: Of the 16 payroll transactions tested, a total of 2 did not have controls in place over time and effort reporting.
Cause: Primarily due to employee turnover.
Effect: Time may be inappropriately charged to a grant or not recorded against a grant.
Repeat Finding: No
Recommendation: Implement strategy of using time and effort documentation in determining payroll costs charged to grants.
Views of responsible officials: There is no disagreement with the audit finding.