Finding 38576 (2022-001)

Department of Health and Human Services 2022-001 Block Grants for Community Mental Health Services Criteria: Under 2 CFR 200.430 charges to Federal Awards for salaries and wages must be based on records that accurately reflect work performed. Condition: Out of the 40 payroll transactions tested, 6 did not have personnel activity reports signed by the employees to verify the allocation of time. Cause: Turning Point Behavioral Health Care Center implemented the use of personnel activity reports during 2022 and there were challenges in getting employees to comply with the changes. Effect: There is not proper documentation to support the allocation of time and effort that was charged to the grant. Auditor?s Recommendation: We recommend Turning Point Behavioral Health Care Center remind its employees that the personnel activity reports are required to be completed. Management response: We agree with the finding, and we will be implementing additional staff training for the Personal Activity Reports to be completed by February 24, 2023. In addition to staff training, we have also created a new process in which all Personal Activity Reports will be reviewed. This process will be completed monthly by payroll staff to ensure all personal activity reports are completed accurately.