Finding Text
Finding 2023-001: Lack of Supporting Documentation and Proper Approval – Programs: CFDA 93.391 Activities to Support State, Tribal, Local, and Territorial (STLT) Health Department Response to Public Health or Healthcare Crisis - Criteria: Federal regulations require appropriate supporting documentation to support expenditures charged to Federally funded grants. Condition: Review of supporting documentation for a sample of expenditure charged to Federally funded grants noted the following – Payroll is charged to grants evenly to match the amount per the approved budget versus based on actual hours spent on the specific grant / program for the specific period. Cause: Payroll is charged to grants based on budgeted amounts versus actual time. Effect: Potential for inappropriate expenditures could be charged to Federally funded grants. Recommendation: We recommend that – payroll be charged to grants based on actual hours spent on the grant / program for the respective payroll period. View of Responsible Officials: Management agrees with this recommendation and is currently developing a system to ensure wages are charged to grants based on actual level of effort. The system will be in place moving forward.