Finding Text
Allowable Costs
Federal agency: U.S. Department of Health and Human Services
Federal program title: Health Center Program Cluster (Community Health Centers, Migrant Health Centers, Health Care for the Homeless, and Public Housing Primary Care)
Assistance Listing Number: 93.224/93.527
Federal Award Identification Number: H8026575-2023, H8026575-2024, H8G48725-2022
Award Period: December 2022 through February 2025
Type of Finding: Significant Deficiency in Internal Control over Compliance
Criteria or specific requirement: During our testing, we identified a breakdown in internal controls for tracking allowable costs. Two employees’ wages were included in reimbursement support for both the Ohio Department of Health (ODH) Grant and the Health Center Program (HRSA) Grant for some of the same pay periods.
.
Condition: During our testing, we noted a breakdown in controls where 2 employees whose wages were include in support for reimbursement by one grant were also included in the support for reimbursement by the Health Center Program (HRSA) grant for a few of the same pay periods.
Questioned costs: $1,366
Context: In a sample of twenty-seven employees, two employees’ wages were charged and reimbursed by both the ODH and HRSA Grant for the same pay periods.
Cause: Employees are assumed to work entirely for the HRSA Grant, and separate time reports are prepared for time worked on the ODH Grant. The reimbursement requests for each grant were prepared and reviewed by different individuals; therefore, there is a risk for error that the same person was charged to both grants was higher. In addition, the timesheets for individuals were not reviewed in the preparation of payroll expenses for the HRSA Grant.
Effect: Employee wages for the same period could be reimbursed by two grants.
Repeat Finding: No
Recommendation: Reimbursement requests for all grants should be reviewed by the same individual for all grants before submission to the grantor to ensure that employees charged to the grants are different, in addition, timesheets should be reviewed during the grant reimbursement process to ensure time supports the specific grant and allowable costs.
Views of responsible officials: There is no disagreement with the audit finding.