Finding Text
Finding #2024-002 – Significant Deficiency and Other Noncompliance. Applicable federal program: Harris County, Passed through The Houston Food Bank, COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Assistance Listing #21.027, Contract Number: N/A, Contract Year: 02/08/23 – 12/31/24. Criteria: Allowable Costs – Compensation for personal services in accordance with §200.430 of the Uniform Administrative Requirements, Cost Principles, and Audit Requirements for Federal Awards must be based on records that accurately reflect the work performed and support the distribution of the employee’s salary or wages among specific activities or costs objectives if the employee works on more than one federal award, non-federal award, indirect activities, or unallowable activities. Condition and context: 1 of 25 payroll transactions was not supported by a timesheet. Cause: A timesheet was not obtained for one transaction due to the employee changing positions during the month. Effect: Failure to have a time sheet to support compensation allocations could result in an over/under statement of compensation charged to the Federal grant. Questioned costs: $205.32. Recommendation: Provide additional training to employees to ensure timesheets are obtained for all payroll transactions to support the allocation of compensation. Views of responsible officials and corrective action plans: Management agrees with the finding. See Corrective Action Plan.