Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Provider Relief Funds
Assistance Listing Number: 93.498
Federal Award Number: N/A
Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles,
Reporting
Type of Finding: Incorrectly Submitted Records
Criteria: Uniform Guidance 200.403 requires federally funded organizations spend federal dollars on allowable
costs.
Condition: For the year ended June 30, 2023, we reviewed the Payroll Support file and noted that three employees
had duplicate payment requests.
Cause: Program staff used incorrect amounts from the payroll register reports. The staff appeared to use duplicate
amounts for regular and overtime pay calculations.
Effect or Potential Effect: Resulted in the Organization charging three employees’ salaries in excess of their actual
amounts.
Questioned Costs: $13,000
Context: 97 of 164 payroll transactions selected for testing (Of the $413,058 reported as payroll expense, $13,000
represented duplicate expenditures).
Repeat Finding: No
Recommendation: The Organization’s program staff and management should ensure that the amounts expended are
correctly stated and reviewed before submission of expenditures.
Views of Responsible Official: Management of Trinity Services Inc. concurs with the audit finding. The individual
preparing the Payroll Support file this year made clerical errors.