FAC Explorer

Finding 1131242 (2024-002)

Material Weakness Repeat Finding
Requirement
AB
Questioned Costs
-
Year
2024
Accepted
2025-04-11
Audit: 353379
Organization: City of Columbus, Ohio (OH)
Auditor: Ohio Auditor of State

AI Summary

  • Core Issue: Supervisors are not consistently signing timesheets within the required one-week timeframe, leading to potential compliance risks.
  • Impacted Requirements: Internal control policies under 2 CFR §200.430(i)(1)(i) and City of Columbus guidelines are not being followed, risking unallowable costs.
  • Recommended Follow-Up: Review and reinforce policies with supervisors; consider implementing additional controls to ensure timely timesheet approvals.

Finding Text

2 CFR §2400.101 gives regulatory effect to the Department of Housing and Urban Development for 2 CFR §200.303(a) which states that the non-Federal entity must establish and maintain effective internal control over the Federal award that provides reasonable assurance that the non-Federal entity is managing the Federal award in compliance with Federal statutes, regulations, and the terms and conditions of the Federal award. These internal controls should be in compliance with guidance in “Standards for Internal Control in the Federal Government” issued by the Comptroller General of the United States or the “Internal Control Integrated Framework”, issued by the Committee of Sponsoring Organizations of the Treadway Commission (COSO).Furthermore, 2 CFR §200.430(i)(1)(i) states "charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must be supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. The “City of Columbus Fiscal Policies and Procedures for the Administration of HUD Grants Manual” Part II Section C – Standards for Documentation of Personal Services provides the following: All grant funded staff (both city staff and subrecipient staff) will utilize personal activity reports (timesheets). All timesheets will reflect total hours worked, identify the federal grant hours worked, and be signed by either the employee or the supervisor. Furthermore, the City of Columbus Department of Development has established a procedure of timesheet review which requires supervisors review employee timesheets within one week of the pay period end date. This review is evidenced by an electronic signature on the employee-completed timesheet.While the City does have an internal control policy in place in accordance with 2 CFR 430(i)(1)(i), supervisors were not always adhering to the policy which resulted in a deficiency in the application of the control process. During payroll control testing over AL #14.239 Home Investment Partnership Program, it was noted 3 out of the 5 selected worklogs (60%) were not signed by the supervisor within the one-week requirement as required by City policy. Supervisory sign offs occurred between 12 and 32 working days (not including weekends) following the end of the pay period.Failure to follow the established internal control policy and ensuring all time sheets are appropriately approved by a knowledgeable supervisor, within one week of the pay period end date, could result in unallowable costs being allocated to a federal program and could ultimately result in noncompliance and/or a questioned cost. The City should review established policies and procedures with supervisory personnel and evaluate if additional control procedures should be in place to ensure all timesheets are appropriately reviewed timely prior to allocation to a federal program.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 554793 2024-002
    Material Weakness Repeat
  • 554794 2024-002
    Material Weakness Repeat
  • 554795 2024-002
    Material Weakness Repeat
  • 554796 2024-002
    Material Weakness Repeat
  • 554797 2024-002
    Material Weakness Repeat
  • 554798 2024-002
    Material Weakness Repeat
  • 554799 2024-002
    Material Weakness Repeat
  • 554800 2024-002
    Material Weakness Repeat
  • 554801 2024-002
    Material Weakness Repeat
  • 554802 2024-003
    Material Weakness
  • 554803 2024-003
    Material Weakness
  • 554804 2024-003
    Material Weakness
  • 554805 2024-003
    Material Weakness
  • 554806 2024-001
    Material Weakness Repeat
  • 554807 2024-001
    Material Weakness Repeat
  • 554808 2024-001
    Material Weakness Repeat
  • 554809 2024-001
    Material Weakness Repeat
  • 554810 2024-001
    Material Weakness Repeat
  • 554811 2024-001
    Material Weakness Repeat
  • 554812 2024-001
    Material Weakness Repeat
  • 554813 2024-001
    Material Weakness Repeat
  • 554814 2024-001
    Material Weakness Repeat
  • 1131235 2024-002
    Material Weakness Repeat
  • 1131236 2024-002
    Material Weakness Repeat
  • 1131237 2024-002
    Material Weakness Repeat
  • 1131238 2024-002
    Material Weakness Repeat
  • 1131239 2024-002
    Material Weakness Repeat
  • 1131240 2024-002
    Material Weakness Repeat
  • 1131241 2024-002
    Material Weakness Repeat
  • 1131243 2024-002
    Material Weakness Repeat
  • 1131244 2024-003
    Material Weakness
  • 1131245 2024-003
    Material Weakness
  • 1131246 2024-003
    Material Weakness
  • 1131247 2024-003
    Material Weakness
  • 1131248 2024-001
    Material Weakness Repeat
  • 1131249 2024-001
    Material Weakness Repeat
  • 1131250 2024-001
    Material Weakness Repeat
  • 1131251 2024-001
    Material Weakness Repeat
  • 1131252 2024-001
    Material Weakness Repeat
  • 1131253 2024-001
    Material Weakness Repeat
  • 1131254 2024-001
    Material Weakness Repeat
  • 1131255 2024-001
    Material Weakness Repeat
  • 1131256 2024-001
    Material Weakness Repeat

Programs in Audit

ALN Program Name Expenditures
93.778 Medical Assistance Program $189.82M
66.458 Capitalization Grants for Clean Water State Revolving Funds $44.91M
21.023 Emergency Rental Assistance Program $26.01M
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $4.83M
66.468 Capitalization Grants for Drinking Water State Revolving Funds $4.83M
20.205 Highway Planning and Construction $3.85M
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $2.29M
93.044 Special Programs for the Aging_title Iii, Part B_grants for Supportive Services and Senior Centers $2.28M
93.967 Cdc's Collaboration with Academia to Strengthen Public Health $2.26M
93.914 Hiv Emergency Relief Project Grants $2.26M
14.239 Home Investment Partnerships Program $1.78M
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $1.47M
16.922 Equitable Sharing Program $1.38M
93.686 Ending the Hiv Epidemic: A Plan for America — Ryan White Hiv/aids Program Parts A and B (b) $1.23M
14.900 Lead-Based Paint Hazard Control in Privately-Owned Housing $1.11M
93.052 National Family Caregiver Support, Title Iii, Part E $998,258
14.241 Housing Opportunities for Persons with Aids $896,847
93.959 Block Grants for Community Mental Health Services $882,312
10.559 Summer Food Service Program for Children $812,224
93.053 Nutrition Services Incentive Program $791,427
14.913 Healthy Homes Production Program $715,871
93.926 Healthy Start Initiative $713,918
14.231 Emergency Solutions Grant Program $656,937
14.218 Community Development Block Grants/entitlement Grants $636,267
21.027 Coronavirus State and Local Fiscal Recovery Funds $503,859
93.069 Public Health Emergency Preparedness $478,826
93.391 Activities to Support State, Tribal, Local and Territorial (stlt) Health Department Response to Public Health Or Healthcare Crises $419,795
66.046 Climate Pollution Reduction Grants $415,749
10.727 Inflation Reduction Act Urban and Community Forestry Program $393,930
16.742 Paul Coverdell Forensic Sciences Improvement Grant Program $350,000
93.958 Block Grants for Community Mental Health Services $292,537
16.838 Comprehensive Opioid Abuse Site-Based Program $261,924
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $225,125
93.940 Hiv Prevention Activities_health Department Based $212,064
20.939 Safe Streets and Roads for All $209,869
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $203,928
87.002 Virginia Graeme Baker Pool and Spa Safety $196,404
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $194,285
16.585 Drug Court Discretionary Grant Program $192,717
93.788 Opioid Str $181,997
21.016 Equitable Sharing $178,444
16.741 Dna Backlog Reduction Program $169,982
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $135,468
16.575 Crime Victim Assistance $122,381
16.588 Violence Against Women Formula Grants $109,791
93.137 Community Programs to Improve Minority Health Grant Program $108,304
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $106,052
93.217 Family Planning_services $99,999
93.071 Medicare Enrollment Assistance Program $90,472
93.043 Special Programs for the Aging_title Iii, Part D_disease Prevention and Health Promotion Services $87,001
93.991 Preventive Health and Health Services Block Grant $83,589
93.421 Strengthening Public Health Systems and Services Through National Partnerships to Improve and Protect the Nation’s Health $69,999
93.994 Maternal and Child Health Services Block Grant to the States $65,369
20.600 State and Community Highway Safety $60,348
93.041 Special Programs for the Aging_title Vii, Chapter 3_programs for Prevention of Elder Abuse, Neglect, and Exploitation $50,956
97.012 Boating Safety Financial Assistance $43,022
93.568 Low-Income Home Energy Assistance $41,650
93.136 Injury Prevention and Control Research and State and Community Based Programs $40,000
20.608 Minimum Penalties for Repeat Offenders for Driving While Intoxicated $37,733
10.576 Senior Farmers Market Nutrition Program $35,394
16.710 Public Safety Partnership and Community Policing Grants $31,413
97.091 Homeland Security Biowatch Program $28,357
93.516 Affordable Care Act (aca) Public Health Training Centers Program $23,216
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $22,405
93.558 Temporary Assistance for Needy Families $22,190
16.738 Edward Byrne Memorial Justice Assistance Grant Program $20,000
93.088 Advancing System Improvements for Key Issues in Women's Health $18,410
93.279 Drug Abuse and Addiction Research Programs $15,332
16.034 Coronavirus Emergency Supplemental Funding Program $8,177
93.889 National Bioterrorism Hospital Preparedness Program $6,200
93.268 Immunization Cooperative Agreements $3,435
93.074 Hospital Preparedness Program (hpp) and Public Health Emergency Preparedness (phep) Aligned Cooperative Agreements $1,500
20.616 National Priority Safety Programs $1,300