Finding Text
2 CFR § 400 gives regulatory effect to the Department of Agriculture for 2 CFR § 200.303(a) which provides 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. The Board of Health has established procedures to approve timesheets by requiring the employee and department supervisor to sign the timesheets. For 2024, the Board of Health failed to approve 11% and 8% of payroll disbursements tested over the Special Supplemental Nutrition Program for Women, Infants, and Children (WIC) and the Epidemiology and Laboratory Capacity for Infectious Diseases federal programs, respectively. Failure to follow the approved procedures could result in the occurrence of unallowable payroll transactions. The Board of Health should ensure that both the employee and department supervisor sign the timesheets. These approvals should be maintained for audit.