Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Block Grants for Prevention and Treatment of Substance Abuse
Assistance Listing Number: 93.959
Pass-Through Entity: Illinois Department of Human Services
Pass-Through Number: 43CBC03483 and 43CBZ03223
Award Periods: July 1, 2022 – June 30, 2023
Type of Finding: Immaterial Noncompliance and Significant deficiency in internal control over compliance
Criteria:
2 CFR 200.430 indicates that compensation for personal services includes all remuneration, paid currently or accrued, for services of employees rendered during the period of performance under the Federal Award.
Condition:
The Organization used an incorrect payroll amount when coding employee payroll expense to the grant causing the expenditures charged to the grant to be overstated.
Questioned Costs:
$4,555
Context:
Two of forty transactions selected for testing.
Cause:
Oversight
Effect:
The Organization may draw down funding for a greater amount than expenses they have incurred.
Repeat Finding:
No.
Recommendation:
Management should refine its process for tracking costs and charging costs to grants and look for opportunities to automat the process and reduce manual involvement, which creates an opportunity for error.
Views of Responsible Officials:
There is no disagreement with the audit finding.