Finding Text
Finding 2022-007: Unallowable cost-salary allocation Repeat Finding Yes (2021-008) Federal Program Title: U.S. Department of Justice Passed through Illinois Criminal Justice Information Authority 16.575; Crime Victim Assistance Award Year Award# 219040: March 23, 2021 ? May 31, 2022 Criteria: Section C of the grant agreement budget from Illinois Criminal Justice Information Authority indicates approved individuals and positions with their approved salary allocation percentages. 2 CFR 200.430 requires that charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. Condition: One employee?s salary was applied twice in the same reporting period. One employee?s expenditure was applied at an amount that was greater than the individual?s payroll support provided. Cause: Due to turnover in upper financial management, program oversight was not performed timely. Effect: Unallowable costs were submitted for reimbursement causing UCAN to be out of compliance with grant agreement budget Section C. Questioned costs: There was $1,458 in payroll applied twice in the same period and $500 in payroll expenses applied more than payroll support. Questioned costs totaled $3,585. Context: Out of 60 selections, one employee?s salary was applied twice in the same reporting period and one employee?s payroll expenditure was submitted for reimbursement at a higher amount than allowable per grant agreement. Recommendation: We recommend that management strengthen their internal controls over the salary amounts being charged to the program. Views of responsible officials: Management agrees with this finding. Please see corrective action plan attached.