Finding 580181 (2023-003)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2023
Accepted
2023-12-08

AI Summary

  • Core Issue: Some employee pay charged to the federal program was not approved and lacked a clear source.
  • Impacted Requirements: Employee pay must be identifiable and align with approved contracts to ensure compliance.
  • Recommended Follow-Up: Review payroll reports regularly to reconcile pay with contracts and maintain documentation for any discrepancies.

Finding Text

Criteria: Employee pay charged to the federal program should be approved and come from an identifiable source. Condition: Certain employees had additional pay charged to the program that was not included in their approved contracted pay for the year and the source of pay was unidentifiable. Cause: The payroll system was not updated to properly reflect the correct allocation of employee pay or benefits. Effect: The cost charged to the federal program was unable to be determined if it was allowable. Recommendation: We recommend that the payroll report is reviewed to ensure that pay is reconciled to annual salary contracts and support be maintained for any differences. Management Response: The Neighborhood House will conduct an internal review of all payroll and payroll allocations to make adjustments and corrections to program allocations. The payroll report will be reviewed annually for revisions. Staff will discuss a procedure to ensure that payroll and benefits are accurately allocated.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

  • 3737 2023-001
    Significant Deficiency Repeat
  • 3738 2023-002
    - Repeat
  • 3739 2023-003
    Significant Deficiency
  • 3740 2023-003
    Significant Deficiency
  • 3741 2023-003
    Significant Deficiency
  • 580179 2023-001
    Significant Deficiency Repeat
  • 580180 2023-002
    - Repeat
  • 580182 2023-003
    Significant Deficiency
  • 580183 2023-003
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
93.045 Special Programs for the Aging_title Iii, Part C_nutrition Services $652,513
94.006 Americorps $301,980
93.558 Temporary Assistance for Needy Families $243,162
21.027 Coronavirus State and Local Fiscal Recovery Funds $135,491
10.558 Child and Adult Care Food Program $129,709
93.600 Head Start $107,020
14.850 Public and Indian Housing $70,850
93.053 Nutrition Services Incentive Program $65,660
84.425 Education Stabilization Fund $13,985