Finding Text
Finding 2022-012
Information on the federal program:
Emergency Solutions Grant, Assistance Listing #14.231
Criteria or specific requirement:
The City must retain all payroll records for a minimum of three years, as maintained by the
Department Head and/or Grant Supervisor.
Condition:
Several payroll files selected for audit were not available to verify payroll costs.
Questioned costs:
Unable to be determined.
Context:
The City issued reimbursement of payroll expenses in which backup documentation was not
available to support the claims.
Effect:
Without proper documentation, there is a risk that grant funds could be used for ineligible
employees or activities.
Cause:
The City lacks a system to ensure that records related to purchases and authorizations are
maintained in accordance with the Emergency Solutions grant requirements.
Recommendation:
A process to be developed and implemented to ensure records are properly maintained and in
compliance with the federal grant guidance.