Finding Text
Federal Agency: Department of the Treasury, Department of Health and Human Services
Federal Program Name: Coronavirus State and Local Fiscal Recovery Funds, Substance Abuse and Mental Health Services Projects of Regional and National Significance
Listing Number: 21.027, 93.243
Federal Award Identification Number and Year: H79TI080926, 2023
Pass-Through Agency: City of Hartford, Career Resources Inc.
Pass-Through Number: C2212
Award Period: 2023
Type of Finding: Significant Deficiency in Internal Control over Compliance and Other Matters
Criteria or Specific Requirement: Payroll costs must be supported with time and effort documentation in accordance with the Uniform Guidance (2 CFR Part 200).
Condition: Payroll costs for certain employees were not supported with time and effort documentation in accordance with the Uniform Guidance (2 CFR Part 200).
Questioned costs: None
Context: During testing of payroll disbursements, we noted certain employees whose payroll costs are charged to multiple programs. We reviewed the bi-weekly timesheets for these employees noting that the hours are not tracked by program and there are no other records retained documenting the time spent towards the grant.
Cause: Management was unaware of time and effort documentation as required by Uniform Guidance (2 CFR Part 200).
Effect: The Organization is at risk for noncompliance as it relates to allowable costs/costs principles.
Repeat Finding: No
Recommendation: We recommend that the Organization retain records to satisfy the time and effort documentation as required by Uniform Guidance (2 CFR Part 200).
Views of Responsible Officials: There is no disagreement with the audit finding.