Finding 1131012 (2024-001)

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Block Grant for Community Mental Health Services Assistance Listing Number: 93.958 Federal Award Number: B09SM085355 Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Type of Finding: Incorrectly Submitted Records Criteria: Uniform Guidance 200.403 requires federally funded organizations spend federal dollars on allowable costs. Condition: For the year ended June 30, 2024, we reviewed the Payroll Support file and noted that two payroll runs had incorrectly calculated payroll expenses. Cause: Program staff used incorrect amounts from the payroll register reports. Effect or Potential Effect: Resulted in the Organization charging two payroll runs expenses in excess of their actual amounts. Questioned Costs: $372 Context: 6 months of 12 months of payroll transactions selected for testing (Of the $255,834 reported as payroll expense, $372 represented incorrect expenditures). Repeat Finding: No Recommendation: The Organization’s program staff and management should ensure that the amounts expended are correctly stated and reviewed before submission of expenditures. Views of Responsible Official: Management of Trinity Services Inc. concurs with the audit finding. The individual preparing the Payroll Support file this year made clerical errors.