Finding Text
Finding 2022-008
Information on the federal program:
Community Program to Improve Minority Health, Assistance Listing #93.137
Criteria or specific requirement:
The City must retain all expenditure records for a minimum of three years, as maintained by the
Department Head and/or Grant Supervisor.
Condition:
Several payroll files selected for audit were not available for review.
Questioned costs:
Unable to be determined.
Context:
The City issued reimbursement of payroll expenses in which backup documentation was not
available to support the claims.
Effect:
Without proper documentation, there is a risk that grant funds could be used for ineligible
employees or activities.
Cause:
The City lacks a system to ensure that records related to purchases and authorizations are
maintained in accordance with the Community Program to Improve Minority Health
requirements.
Recommendation:
A process should be developed and implemented to ensure records are properly maintained.
Management's response:
Procedures are to be implemented to ensure records are properly retained for a minimum period
of three years.