Core Issue: The billing for Parent Skills Training Sessions was inaccurate, leading to an overpayment of $70 for a session that did not occur.
Impacted Requirements: Compliance with the requirement to bill only for services actually performed was violated.
Recommended Follow-Up: Review and strengthen supervisory approval procedures to ensure discrepancies are caught before submission of purchase vouchers.
Finding Text
Type of Finding:Significant Internal Control over Compliance;Compliance Requirement:Allowable Costs;Criteria- The Organization is required to bill the contracted rate for each service performed during the period; Condition- The January 2023 FAYS Purchased Expenditure Report overstated the cost of Billing for Parent Skills Training Sessions. An error in the billing spreadsheet allowed the $70 Unit rate per session to be billed even though no sessions were performed during the period. This resulted in an overpayment of $70. Cause- Procedures are in place for supervisory approval of documentation of session visits and other expenditures before submitting the purchase voucher, though the certifying representative reviewed the supporting documentation and signed the voucher, the discrepancy was not discovered. Effect- The fees for the additional sessions are not allowed. Context - All 12 months of Purchase Expenditure Reports were reconciled to the underlying sessions as reported by the client management system. All other reports match without exception.
Corrective Action Plan
Family Service Center will thoroughly test all calculations in forms to verify the accuracy. Lock formulas feature will be utilized in excel based forms to ensure the formulas are not inadvertently changed.
Categories
Procurement, Suspension & DebarmentAllowable Costs / Cost PrinciplesInternal Control / Segregation of Duties