Finding 1176977 (2025-005)

Criteria: An appropriate system of internal controls requires that the Center comply with the requirements of the compliance supplement and request reimbursement only for allowable activities and costs. Condition: During our single audit payroll transaction testing of AL 16.575 Crime Victim Assistance, it was noted that there were two payroll transactions that had a difference between the approved employee time distribution and the allocation spreadsheet that is used to allocate expenses to the grant. Cause: The Center erroneously keyed amounts and percentages from approved employee time distributions on the allocation spreadsheet that is used to allocate expenses to the grant. The Center also keyed an employee's retirement withholdings erroneously when entering into Mutual of America's contribution portal which understated the employee's contributions to their retirement for that payroll. Questioned Costs: There were no questioned costs associated with this finding. Effect: Expenses could be improperly coded to the grant. Recommendation: We recommend that the correct amounts and percentages from approved employee time distributions be keyed on the allocation spreadsheet that is used to allocate expenses to the grant. We also recommend that someone other than the preparer review the retirement amounts input into Mutual of America before they are submitted. Views of Responsible Officials and Planned Corrective Actions: We agree with this finding. See corrective action plan item 2025-005. Indication of repeat finding: This is not a repeat finding.