Finding 1160446 (2024-002)

Type of Finding: Significant Internal Control over Payroll Reporting. Compliance Requirement: Allowable costs and cost principles under 2 CFR §200, Subpart E. Criteria: Single audit requires the costs submitted for reimbursement to be accurate, this includes reimbursements for qualified employees. Condition: It was noted the supporting documentation submitted for reimbursement to the City of San Antonio, included incorrect salary information for two qualified employees. This led to a reimbursement overstatement of $2,093. Cause: No procedures are in place by management to determine the qualified employee salary information included on the reimbursement form is correct. Effect: Not using correct salary information for qualified employees can lead overrequesting of funds and result in non-compliance with the program. Recommendation: We recommend the Center work with the funding agency to correct the misstatement. We recommend the Center develop procedures to perform a detailed review of the reimbursement form prior to submission. This review is to determine the correct salary information is used on the reimbursement form for qualified employees. Views of Responsible Officials: Management agrees and will develop review procedures to respond to the findings.