Finding Text
2022-002: OVERCHARGE OF FICA EXPENSES Type: Considered a significant deficiency in internal control over compliance/immaterial non-compliance Program: ALN 93.958 Block Grants for Community Mental Health Services (Intensive Crisis Stabilization Services Expansion Grant) Criteria: As detailed by 2 CFR 200.309, ?A non-Federal CMHSP may charge to the Federal award only allowable costs incurred during the period of performance and any costs incurred before the Federal awarding agency or pass-through CMHSP made the Federal award that were authorized by the Federal awarding agency or pass-through CMHSP.?. Condition: During testing it was noted that FICA costs were overcharged by $14,047. Cause/Effect: This condition appears to be the result of an incorrect allocation for fringe for one employee. Questioned Cost: 14,047 Recommendation: We recommend that the CMHSP review its methods for determining allocations of fringe benefits to the grants. Management?s Resp: Management is in agreement with this recommendation.