Finding Text
Finding 2023-002
Compliance: Activities Allowed or Unallowed and Allowable costs –Documentation of Personnel Expenses
Assistance Listing Number and Title
93.566 Refugee and Entrant Assistance State/Replacement Designee Administered Programs and 93.576 Refugee and Entrant Assistance Discretionary Grants
Federal Agency: U.S. Department of Health and Human Services
Pass through Entity: Oklahoma Department of Human Services and United States Conference of Catholic Bishops, respectively
Federal Award ID Number: 90RPO121 FY 2023 (93.576)
Pass-through Entity Award Number: 8309026721 and 90RP0121-02-00, respectively
Finding type: Material Noncompliance and Material Weakness
Criteria: Per 2 CFR200.430(i), Standards for Documentation of Perseonnel Expenses, employee work hours should be based on records that accurately reflect the work performed. 2 CFR200.303(a) requires non-Federal entities to establish and maintain effective internal controls over compliance with Federal laws, regulations, and the terms and conditions of Federal awards.
Condition: During the course of audit, we noted the time charged to the grants was based on an estimate of efforts and did not have records to support actual time spent on grant activities.
Cause: Documentation of actual time spent on grant was not captured and maintained.
Effect: Failure to properly document the employee’s time may result in the submission of unallowable costs and activities causing noncompliance with federal grant guidelines.
Recommendation: We recommend CCEOK enforce policies and procedures to ensure that employee’s time to the grant is adequately supported.
Questioned costs: Unknown