Finding Text
2022 – 006 Allowable Costs
Federal agency: U.S. Treasury Department
Federal program title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds
FALN Number: 21.027
Award Period: March 2021 through December 2024
Type of Finding:
• Significant Deficiency in Internal Control Over Compliance
Condition: During our testing, it was noted that the County could not provide supporting documentation of approval for some of the wages that were charged to the grant.
Criteria or specific requirement: The County is required to have an internal control over compliance with all federal compliance requirements.
Context: During our testing, it was noted that the County could not provide supporting documentation of approval for 7 of 60 payroll transactions charged to the grant.
Questioned costs: None
Cause: Some of the rates were approved verbally with no documentation of the approved rate. Other pay was not approved in accordance with the County’s payroll processes and controls.
Effect: Noncompliance could lead to impact on future funding for the County.
Repeat finding: No
Recommendation: CLA recommends that the County maintain all supporting documentation of the approved payrates for all payroll disbursements charged to the grant.