Finding Text
Finding Number: 2022-002Repeat Finding: NoType of Finding: Significant DeficiencyDescription: Internal Control over Payroll ExpendituresCondition: Out of a sample of 20 payroll transactions there were 2 employees that were not paid at the salary or rate noted on the authorized payroll/status change notice.Criteria: 2 CFR 200.430(i) states that ?Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;?.Cause: A lack of updating the payroll system to reflect the actual hourly pay rate or salary that agrees to the authorized payroll/status change notice.Effect: Without ensuring the proper pay rate or salary is entered in the payroll system, it is possible that employees could be compensated the incorrect amounts, and if paid more than the authorized rate or salary, grants could be overcharged, resulting in unallowable costs.Recommendation: We recommend that a member of the payroll department or fiscal team review each employee?s payroll/status change notice and compare to what is in the payroll system to ensure they agree.View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.Finding Number 2022-002: Represents a significant deficiency in internal control over compliance with Tallatoona Community Action Partnership, Inc.?s major federal programs.Repeat Finding: NoType of Finding: Material WeaknessDescription: Internal Control over Payroll ExpendituresMajor Programs: AL#93.569 ? Community Services Block Grant (Passed Through the Georgia Department of Human Services) and AL#93.600 ? Head Start Cluster (Direct)Questioned Costs: NoneHow the questioned costs were computed: N/ACompliance Requirements: Activities Allowed or Unallowed and Allowable Costs, Cost PrinciplesAwards effected:CSBG 42700-040-0000096839 and CSBG 42700-040-0000103931COVID-19 CSBG 42700-040-0000103959 and COVID-19 CSBG 42700-040-0000095979Head Start FY-21 04CH010523-04-01 and Head Start FY-22 04CH010523-05-02COVID-19 Head Start ? CARES - FY21-FY23 04HE000247-01-01COVID-19 Head Start ? ARPA ? FY21-FY 23 04HE000247-01-01Early Head Start CCP FY 21 04HP000305-02-01 and Early Head Start CCP FY 22 04HP000305-03-00COVID-19 Early Head Start CCP CARES ? FY 21-FY 23 04HE000247-01-01COVID-19 Early Head Start CCP ARPA ? FY 21-FY 23 04HE000247-01-01View of responsible officials: Management agrees with the finding and has committed to a corrective action plan.