Finding Text
US Department of Health and Human Services Passed through the Idaho Department of Health & Welfare Program Name: Child Care & Development Block Grant Assistance Listing No.: 93.575 Grant Number: 2101IDC6 Finding: 2022-003 SIGNIFICANT DEFICIENCY Allowable Costs/Cost Principals Criteria: Compensation from time and effort charged to the grant should have documentation of controls performed over the review of employee hours. Condition: During testing of payroll, there was one pay period where documentation over the review of hours was unavailable. Questioned Costs: N/A Context: We tested 18 of the 24 pay periods of the year, from those 18 pay periods tested, only one had documentation unavailable. Effect: No documentation over the review of employee hours. Cause: There is not a formal process to document and retain the review of employee hours. Recommendation: We recommend formalizing the documentation of supervisor review, such as utilizing the available functions in the ADP payroll software.