Finding 479412 (2023-001)

Significant Deficiency
Requirement
AB
Questioned Costs
$1
Year
2023
Accepted
2024-07-25
Audit: 315906

AI Summary

  • Issue: An employee was mistakenly duplicated in a draw down request, leading to an overallocation of costs.
  • Impacted Requirements: This affects the accuracy of payroll, benefit costs, and related indirect costs for the program.
  • Recommended Follow-Up: Review and adjust the draw down requests to correct the overallocated amounts.

Finding Text

During testing, it was noted that Child Guidance & Family Solutions' had appropriate controls in place over timesheets, however, when Child Guidance & Family Solutions' received additional award dollars dating back to the date of the original agreement an employee was mistakenly duplicated in a draw down request. This resulted in an overallocation of payroll, benefit costs, and related indirect costs to the program.

Corrective Action Plan

Management will review all draw down requests and tracking of overall payroll costs billed to the program to ensure employees are not billed more than once for the same period. The overpayment finding is being refunded to the funder.

Categories

Questioned Costs Allowable Costs / Cost Principles Cash Management

Other Findings in this Audit

  • 1055854 2023-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.958 Block Grants for Community Mental Health Services $599,151
93.558 Temporary Assistance for Needy Families $195,041
93.600 Head Start $45,168