Finding Text
Material Weakness in Internal Control Over Activities, Allowed or Unallowed and Allowable Costs/Cost Principles Assistance Listing Numbers 21.027 Coronavirus State and Local Fiscal Recovery Funds
(CSLFRF)
Federal Agency U.S. Department of Treasury
Passthrough Agency Not applicable
Award Number/Year 2022
Criteria
The County is responsible for keeping an accurate accounting of all federal expenditures and maintaining all of the required documentation and reports in accordance with applicable federal regulations. Condition
For AL No. 21.027, Coronavirus State and Local Fiscal Recovery Funds, a sample of employee payroll transactions were tested for Activities Allowed or Unallowed and Allowable Costs/Cost Principles. The County was not able to provide adequate supporting documentation of time and effort (e.g. timesheets or timecards) charged to the CSLFRF program.
Cause
The County does not have a consistent process for tracking and recording each employee’s time spent on various activities so that the portion of each employee’s salaries and wages allocated to each grant and/or activity can be calculated.
Effect
The County is not in compliance with the Activities Allowed or Unallowed and Allowable Costs/Cost Principles requirements of its federally funded programs.
Questioned Costs
See scope limitation.
Repeat Finding
Yes. This finding also occurred in 2020 (2020-002) and 2019 (2019-002).
Recommendation
We recommend that the County require that all employees submit time records that provide enough detail to allow for their salaries and wages to be allocated to grants and other activities based on actual reported time. We further recommend that these time records be maintained through a timekeeping software that has the capability of calculating such allocation percentages by employee.
Views of Responsible Officials and Planned Corrective Actions
See corrective action plan.