Finding Text
Federal Agency: Department of Health and Human Services. Award Name: American Rescue Plan Act Funding. Program Year: January 1, 2023 – December 31, 2023. Assistance Listing Number: 93.527. Criteria: Management was responsible for only charging allowable costs under the grant. Condition: During compliance testing, it was identified that an employee's wages were being charged to the grant after the employee was terminated. Context: Costs charged to the grant were inaccurate. Cause: Management did not remove the terminated employee from the grant expense calculation. Effect: As a result, amounts charged to the program were overstated by $30,884. Recommendation: Management should review the grant cost worksheet to ensure accuracy of employees prior to submitting for reimbursement. Views of Responsible Officials: Management acknowledges the finding. Management noted there was turnover in fiscal year 2023 which led to lack of some reviews. Controls have been put in place to ensure all worksheets are reviewed for accuracy by the CFO prior to requesting drawdown amount.