Finding Text
Finding 2022-010
93.323 - Epidemiology and Laboratory Capacity for Infectious Diseases (ELC)
93.268 - Immunization Cooperative Agreements
Criteria
According to CFR 200.430(i), charges to federal awards for salaries and wages must be based on records that
accurately reflect the work performed. The records must be supported by a system of internal controls which
provides reasonable assurance that the charges are accurate, allowable and properly allocated.
Condition
Internal controls were insufficient to ensure charges to the federal awards were accurate, allowable and properly
allocated.
Cause
There has been significant turnover of County personnel in recent years, and the County has historically not been
subject to Single Audit. Due to this, the County did not have a properly designed system of internal controls to
ensure compliance.
Effect
The County charged expenditures to the grants which were unallowable.
Questioned Costs
None
Recommendations:
The County should implement a system of internal controls which provides reasonable assurance that the charges
are accurate, allowable and properly allocated.
Views of Responsible Officials
A Payroll Accountant new to Hood River County in 2023 has corrected this issue in the 2024 Fiscal Year. It was
thought previously that clocking in and out by function or job was not permitted by current software limitations. Two
routes of correction were devised. One route for hourly employees allows now for a timecard within each individual
work segment. Route two is for salaried employees which allows them to assign hours to individual segments. At
the end of the pay period the employee certifies by electronic submission to their supervisor for approval. The
supervisor electronically approves the timecard. Once the Payroll is processed, the Payroll Accountant looks over
wage assignments by General Ledger number to ensure time is being tracked correctly. Once proofed, the Payroll
Accountant then submits for the Finance Director to approve and post to the General ledger.