Finding Text
Federal Agency: U.S. Department of Health and Human Services
Federal Program Name: Health Center Program
Assistance Listing Number: 93.224/93.527
Federal Award Identification
Number: H80CS04200-18-01 and H80CS04200-19-00
Award Periods: May 1, 2022 – April 30, 2023; May 1, 2023 – April 30, 2024
Type of Finding: Compliance and Significant deficiency in internal control over compliance
Criteria:
Uniform Guidance § 200.430(h)(8)(i) indicates that the standards for documentation of personnel
expenses are such that (1) Charges to Federal awards for salaries and wages must be based on records
that accurately reflect the work performed. These records must:(i) Be supported by a system of internal
control which provides reasonable assurance that the charges are accurate, allowable, and properly
allocated;(ii) Be incorporated into the official records of the non-Federal entity and (iii) Reasonably reflect
the total activity for which the employee is compensated by the non-Federal entity.
Condition:
Time and effort documentation was not available for one transaction.
Questioned Costs:
Unknown.
Context:
One (1) of forty (40) allowable cost transactions selected for testing.
Cause:
The employees' supervisor did not submit the necessary time and effort form and that individual is no
longer employed by the Organization.
Effect:
Amount charged to the grant may be inconsistent with actual time spent on grant activities.
Repeat Finding:
No.
Recommendation:
CLA recommends that the Organization consider completing time and effort attestation forms
electronically to ensure none get lost or misplaced and are returned timely.
Views of Responsible Officials:
There is no disagreement with the audit finding.