FAC Explorer

Finding 571722 (2024-001)

Significant Deficiency
Requirement
AB
Questioned Costs
$1
Year
2024
Accepted
2025-07-22
Audit: 362719
Organization: Boulder County, Colorado (CO)
Auditor: Cliftonlarsonallen LLP

AI Summary

  • Core Issue: The County incorrectly charged 224 hours to the program instead of the actual 168 hours worked, leading to questioned costs of $2,028.
  • Impacted Requirements: This finding violates 2 CFR 200.430(g)(1)(iii), which mandates that personnel expenses must accurately reflect actual employee activity.
  • Recommended Follow-Up: The County should enhance its payroll cost review process to ensure accurate allocation of hours worked to prevent future discrepancies.

Finding Text

2024-001 Federal Agency: U.S. Department of the Treasury Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds (CSLFRF) Assistance Listing Number: 21.027 Federal Award Identification Number and Year: SLFRP1640 2021 Pass-Through Agency: Not Applicable Pass-Through Number(s): Not Applicable Award Period: March 3, 2021 – December 31, 2024 Type of Finding: Significant Deficiency in Internal Control over Compliance, Other Matters Criteria or specific requirement: 2 CFR 200.430(g)(1)(iii) requires personnel expenses to reasonably reflect the total activity for which the employee is compensated by the recipient, not exceeding 100 percent of compensated activities. Condition: For one out of 60 selected payroll transactions, we noted the employee had hours charged to the award in excess of actual hours worked with 224 hours charged to the program and only 168 worked. Questioned costs: $2,028. Context: The County identified this issue prior to the audit and attempted to correct it, however an incorrect project code was applied in the correction, so the amount was not removed as intended and resulted in costs charged to the program above what was incurred. Cause: An error was made in the process of allocating costs to this award and another error was made in the process of correcting the error. These errors were not identified in the County’s review process. Effect: The County charged $2,028 to the award that was not based on employee compensation. Repeat Finding: Not a repeat finding. Recommendation: We recommend the County improve the review process over allocating payroll costs to ensure that payroll costs charged were for the proper amounts. Views of responsible officials: There is no disagreement with the audit finding.

Categories

Questioned Costs Allowable Costs / Cost Principles Significant Deficiency Internal Control / Segregation of Duties

Other Findings in this Audit

  • 571719 2024-001
    Significant Deficiency
  • 571720 2024-001
    Significant Deficiency
  • 571721 2024-001
    Significant Deficiency
  • 571723 2024-001
    Significant Deficiency
  • 571724 2024-001
    Significant Deficiency
  • 571725 2024-001
    Significant Deficiency
  • 571726 2024-001
    Significant Deficiency
  • 1148161 2024-001
    Significant Deficiency
  • 1148162 2024-001
    Significant Deficiency
  • 1148163 2024-001
    Significant Deficiency
  • 1148164 2024-001
    Significant Deficiency
  • 1148165 2024-001
    Significant Deficiency
  • 1148166 2024-001
    Significant Deficiency
  • 1148167 2024-001
    Significant Deficiency
  • 1148168 2024-001
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $22.08M
93.575 Child Care and Development Block Grant $7.09M
93.558 Temporary Assistance for Needy Families $4.89M
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $3.98M
93.596 Child Care Mandatory and Matching Funds of the Child Care and Development Fund $3.54M
93.658 Foster Care Title IV-E $3.54M
93.563 Child Support Services $3.20M
93.667 Social Services Block Grant - Ssbg Program, Ssbg-Consolidated Block Grant (cbg) Program $1.28M
93.659 Adoption Assistance $1.10M
17.207 Employment Service/wagner-Peyser Funded Activities $939,724
93.600 Head Start $911,431
10.557 Wic Special Supplemental Nutrition Program for Women, Infants, and Children $707,476
20.507 Federal Transit Formula Grants $680,514
93.044 Special Programs for the Aging, Title Iii, Part B, Grants for Supportive Services and Senior Centers $639,352
16.838 Comprehensive Opioid, Stimulant, and Other Substances Use Program $635,782
17.278 Wioa Dislocated Worker Formula Grants $559,392
15.226 Payments in Lieu of Taxes $512,388
17.259 Wioa Youth Activities $484,337
93.471 Title IV-E Kinship Navigator Program $449,540
93.569 Community Services Block Grant $433,886
93.045 Special Programs for the Aging, Title Iii, Part C, Nutrition Services $430,579
17.277 Wia National Emergency Grants $344,944
90.404 Hava Election Security Grants $344,854
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $340,989
93.958 Block Grants for Community Mental Health Services $333,338
93.069 Public Health Emergency Preparedness $327,902
17.268 H-1b Job Training Grants $319,401
16.745 Criminal and Juvenile Justice and Mental Health Collaboration Program $291,976
93.268 Immunization Cooperative Agreements $268,959
14.228 Community Development Block Grants/state's Program and Non-Entitlement Grants in Hawaii $262,492
93.243 Substance Abuse and Mental Health Services Projects of Regional and National Significance $241,877
93.568 Low-Income Home Energy Assistance $233,592
20.939 Safe Streets and Roads for All $227,979
93.472 Title IV-E Prevention Program $225,673
97.039 Hazard Mitigation Grant $213,841
16.606 State Criminal Alien Assistance Program $213,565
10.698 State & Private Forestry Cooperative Fire Assistance $212,822
16.738 Edward Byrne Memorial Justice Assistance Grant Program $198,845
93.959 Block Grants for Prevention and Treatment of Substance Abuse $182,737
16.575 Crime Victim Assistance $175,061
17.225 Unemployment Insurance $152,641
16.321 Antiterrorism Emergency Reserve $138,964
16.576 Crime Victim Compensation $138,605
93.994 Maternal and Child Health Services Block Grant to the States $134,981
17.258 Wioa Adult Program $133,747
93.967 Centers for Disease Control and Prevention Collaboration with Academia to Strengthen Public Health $132,213
16.590 Grants to Encourage Arrest Policies and Enforcement of Protection Orders Program $129,122
93.090 Guardianship Assistance $128,039
20.205 Federal-Aid Highway Program, Federal Lands Highway Program $126,897
21.027 Coronavirus State and Local Fiscal Recovery Funds $126,533
93.556 Marylee Allen Promoting Safe and Stable Families Program $125,673
93.052 National Family Caregiver Support, Title Iii, Part E $125,451
10.558 Child and Adult Care Food Program $111,033
93.648 Child Welfare Research Training Or Demonstration $102,745
16.528 Enhanced Training and Services to End Violence and Abuse of Women Later in Life $102,102
15.611 Wildlife Restoration and Basic Hunter Education and Safety $101,012
14.218 Community Development Block Grants/entitlement Grants $100,000
84.126 Rehabilitation Services Vocational Rehabilitation Grants to States $88,373
93.674 John H. Chafee Foster Care Program for Successful Transition to Adulthood $87,033
93.103 Food and Drug Administration Research $83,192
93.324 State Health Insurance Assistance Program $82,787
93.276 Drug-Free Communities Support Program Grants $79,551
10.551 Supplemental Nutrition Assistance Program $76,584
14.169 Housing Counseling Assistance Program $76,331
97.042 Emergency Management Performance Grants $73,922
20.513 Enhanced Mobility of Seniors and Individuals with Disabilities $71,714
17.280 Wioa Dislocated Worker National Reserve Demonstration Grants $67,872
93.645 Stephanie Tubbs Jones Child Welfare Services Program $63,873
93.136 Injury Prevention and Control Research and State and Community Based Programs $60,316
93.778 Medical Assistance Program $47,801
94.013 Americorps Volunteers in Service to America 94.013 $40,723
16.543 Missing and Exploited Children (mec) Program $39,471
93.043 Special Programs for the Aging, Title Iii, Part D, Disease Prevention and Health Promotion Services $39,286
93.747 Elder Abuse Prevention Interventions Program $34,520
66.034 Surveys, Studies, Research, Investigations, Demonstrations, and Special Purpose Activities Relating to the Clean Air Act $23,967
17.801 Jobs for Veterans State Grants $15,000
21.026 Homeowner Assistance Fund $15,000
66.605 Performance Partnership Grants $14,039
93.008 Medical Reserve Corps Small Grant Program $13,279
93.317 Emerging Infections Programs $9,344
17.245 Trade Adjustment Assistance $7,398
99.U19 Neighborworks America Housing Stability Counseling Program $6,985