Finding 580241 (2022-010)

Material Weakness
Requirement
P
Questioned Costs
-
Year
2022
Accepted
2023-12-08
Audit: 5965
Organization: Hood River County (OR)

AI Summary

  • Core Issue: Internal controls were inadequate, leading to inaccurate charges to federal awards for salaries and wages.
  • Impacted Requirements: Compliance with CFR 200.430(i) regarding accurate and allowable salary charges.
  • Recommended Follow-Up: Implement a robust internal control system to ensure accurate tracking and allocation of salary charges.

Finding Text

Finding 2022-010 93.323 - Epidemiology and Laboratory Capacity for Infectious Diseases (ELC) 93.268 - Immunization Cooperative Agreements Criteria According to CFR 200.430(i), charges to federal awards for salaries and wages must be based on records that accurately reflect the work performed. The records must be supported by a system of internal controls which provides reasonable assurance that the charges are accurate, allowable and properly allocated. Condition Internal controls were insufficient to ensure charges to the federal awards were accurate, allowable and properly allocated. Cause There has been significant turnover of County personnel in recent years, and the County has historically not been subject to Single Audit. Due to this, the County did not have a properly designed system of internal controls to ensure compliance. Effect The County charged expenditures to the grants which were unallowable. Questioned Costs None Recommendations: The County should implement a system of internal controls which provides reasonable assurance that the charges are accurate, allowable and properly allocated. Views of Responsible Officials A Payroll Accountant new to Hood River County in 2023 has corrected this issue in the 2024 Fiscal Year. It was thought previously that clocking in and out by function or job was not permitted by current software limitations. Two routes of correction were devised. One route for hourly employees allows now for a timecard within each individual work segment. Route two is for salaried employees which allows them to assign hours to individual segments. At the end of the pay period the employee certifies by electronic submission to their supervisor for approval. The supervisor electronically approves the timecard. Once the Payroll is processed, the Payroll Accountant looks over wage assignments by General Ledger number to ensure time is being tracked correctly. Once proofed, the Payroll Accountant then submits for the Finance Director to approve and post to the General ledger.

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Other Findings in this Audit

  • 3775 2022-003
    Significant Deficiency Repeat
  • 3776 2022-003
    Significant Deficiency Repeat
  • 3777 2022-003
    Significant Deficiency Repeat
  • 3778 2022-003
    Significant Deficiency Repeat
  • 3779 2022-003
    Significant Deficiency Repeat
  • 3780 2022-003
    Significant Deficiency Repeat
  • 3781 2022-003
    Significant Deficiency Repeat
  • 3782 2022-004
    -
  • 3783 2022-004
    -
  • 3784 2022-005
    -
  • 3785 2022-005
    -
  • 3786 2022-005
    -
  • 3787 2022-006
    - Repeat
  • 3788 2022-006
    - Repeat
  • 3789 2022-006
    - Repeat
  • 3790 2022-007
    -
  • 3791 2022-007
    -
  • 3792 2022-007
    -
  • 3793 2022-008
    - Repeat
  • 3794 2022-008
    - Repeat
  • 3795 2022-009
    -
  • 3796 2022-009
    -
  • 3797 2022-010
    Material Weakness
  • 3798 2022-010
    Material Weakness
  • 3799 2022-010
    Material Weakness
  • 3800 2022-010
    Material Weakness
  • 3801 2022-010
    Material Weakness
  • 580217 2022-003
    Significant Deficiency Repeat
  • 580218 2022-003
    Significant Deficiency Repeat
  • 580219 2022-003
    Significant Deficiency Repeat
  • 580220 2022-003
    Significant Deficiency Repeat
  • 580221 2022-003
    Significant Deficiency Repeat
  • 580222 2022-003
    Significant Deficiency Repeat
  • 580223 2022-003
    Significant Deficiency Repeat
  • 580224 2022-004
    -
  • 580225 2022-004
    -
  • 580226 2022-005
    -
  • 580227 2022-005
    -
  • 580228 2022-005
    -
  • 580229 2022-006
    - Repeat
  • 580230 2022-006
    - Repeat
  • 580231 2022-006
    - Repeat
  • 580232 2022-007
    -
  • 580233 2022-007
    -
  • 580234 2022-007
    -
  • 580235 2022-008
    - Repeat
  • 580236 2022-008
    - Repeat
  • 580237 2022-009
    -
  • 580238 2022-009
    -
  • 580239 2022-010
    Material Weakness
  • 580240 2022-010
    Material Weakness
  • 580242 2022-010
    Material Weakness
  • 580243 2022-010
    Material Weakness

Programs in Audit

ALN Program Name Expenditures
21.019 Coronavirus Relief Fund $228,711
93.268 Immunization Cooperative Agreements $186,516
93.323 Epidemiology and Laboratory Capacity for Infectious Diseases (elc) $183,711
16.575 Crime Victim Assistance $158,668
10.557 Special Supplemental Nutrition Program for Women, Infants, and Children $143,145
93.354 Public Health Emergency Response: Cooperative Agreement for Emergency Response: Public Health Crisis Response $75,103
93.069 Public Health Emergency Preparedness $72,877
93.959 Block Grants for Prevention and Treatment of Substance Abuse $61,640
93.977 Preventive Health Services_sexually Transmitted Diseases Control Grants $40,836
97.042 Emergency Management Performance Grants $40,052
16.710 Public Safety Partnership and Community Policing Grants $39,715
93.889 National Bioterrorism Hospital Preparedness Program $34,360
93.994 Maternal and Child Health Services Block Grant to the States $26,218
21.027 Coronavirus State and Local Fiscal Recovery Funds $11,000