Finding 480715 (2023-003)

Department of Health and Human Services 2023-003 Block Grants for Community Mental Health Services Criteria: Under 2 CFR 200.430(i)(1)(i) charges to Federal Awards for salaries and wages must be based on records that accurately reflect work performed and be supported with documentation that reasonable assure that the charges are accurate, allowable, and properly allocation and reasonably reflect the total activity for which the employee is compensated. Condition: The documentation to support reasonable assurance for salaries and wages consisted of documentation of when employees completed a therapy session but no clear documentation of how much time when employees were on-call or completed case notes for this grant. Cause: The documentation to support time and effort of employee’s salaries did not include all of the hour’s employees spent on the grant. The Center employees spend hours working outside the therapy session that relate to providing the best help for their clients’ needs. Effect: There is not proper documentation to support the allocation of time and effort that was charged to the grant. Auditor’s Recommendation: We recommend The Center remind its employees complete a personnel activity report that show all of the hours employees spend on the grant not rely just hours documented in the Center system used to track therapy sessions. Management response: While each grant budget and requirement is different, Management agrees with the recommendation as a more complete process for documenting the time and will work towards implementing the additional time coverage to our procedures.