Finding Text
Criteria
The Health District should charge costs to the grant which are allowable. Also, documentation
should be kept that supports that employees are being paid the correct amounts based on
approved rates to ensure only approved amounts are charged to the grant.
Condition
Of the 30 payroll transactions tested, we noted three instances where vacation, sick, and
holiday pay were not equitably allocated among grants.
Cause
The Health District did not properly execute its policies and procedures for review of payroll
disbursements.
Effect
Grant awards potentially overcharged.
Questioned Costs
$1,646
Recommendation
We recommend the Health District follow and properly executive its procedures it has in place
relating to nonpayroll expenditures.
Views of Responsible Officials and Planned Corrective Actions
See corrective action plan.
Indication of Repeat Finding
This is a new finding in the current year.