Finding Text
Federal Agency: U.S. Department of Health and Human Services Federal Program Title: Health Center Program Cluster, COVID-19 Immunization Cooperative Agreements Federal Assistance Listing Number: 93.224, 93.527, 93.268 Compliance Requirements: Activities allowed or unallowed, Allowable costs/Cost Principles Type of Finding: Significant Deficiency in Internal Control over Compliance Criteria: The time and effort attestations are to be prepared and signed by the employees who work on the grants and their supervisor on a timely basis. Condition/Context: In connection with the Activities allowed or unallowed, and Allowable Costs/Cost Principles compliance requirements for the DHHS 330 grant and the PA DOH COVID vaccine grant, we noted that the time and effort attestations for all employees were not done until the time of the audit. Cause: Due to turnover in the finance department, the attestations were not completed until they were requested by the auditors. Effect or Potential Effect: The deficiency in the Center's controls over compliance with activities allowed or unallowed, and allowable cost/cost principles could result in unallowed payroll costs being charged to the grant. Questioned Costs: None Identification as a Repeat Finding No Auditor's Recommendation: The Center should ensure that the time and effort attestations are signed by both employee and supervisor timely.