Finding Text
2022-002 ALLOWABLE COSTS Federal Agency: Department of Health and Human Services Federal Program: Maternal, Infant, and Early Childhood Home Visiting Grant Program Assistance Listing Number: 93.870 Federal Award Numbers and Year: SCM36258 Amendment #2 October 1, 2021 - September 30, 2022 SCM36258 Amendment #3 October 1, 2022 - September 29, 2024 SCM58630 October 1, 2021 - September 29, 2023 SCM 65543 October 1, 2022 - September 30, 2024 Condition: The payroll allocation that determines costs charged to the federal grant was not updated in time for the payroll system to adjust costs charged to the grant for the corresponding payroll periods. Criteria: The Organization is required to maintain a system of internal controls that ensures only payroll costs incurred for time spent on federal grant activities is charged to the federal grant. Cause: Management was not aware of the cutoff time in the payroll system after which time entered would not be correctly allocated to the grant. Effect: Payroll was incorrectly allocated to the grant resulting in questioned costs. Identification of Repeat Findings: This is not a repeat finding. Recommendation: Management should implement a review process to ensure payroll is accurately allocated to the grant for reimbursement. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement an oversight process to prevent future payroll allocation errors. Questioned Costs: $4,774