Finding 60559 (2022-003)

-
Requirement
A
Questioned Costs
-
Year
2022
Accepted
2023-03-29

AI Summary

  • Core Issue: Lack of supervisor approval for hours worked and hourly rates in payroll costs for the federal program.
  • Impacted Requirements: The Organization must have controls to ensure all payroll costs are formally approved to comply with federal regulations.
  • Recommended Follow-Up: Management should assess and improve procedures for approving allocated costs to prevent future noncompliance.

Finding Text

2022-003 U.S. Department of Health and Human Services Child Care and Development Block (Federal Assistance Listing Number 93.575) Federal Award Year: 2021-2022 Prior year finding: NA Finding: There was no supervisor approval of neither hours worked nor original hourly rate. Criteria: The Organization should have controls in place to approve allowable payroll costs allocated to the federal program. Condition: The Organization should have controls in place in which allowable costs in each federal program be formally approved. Cause: Limited number of personnel at the Organization. Prevalence: Of the 25 items selected in our sample there was no formal approval of an allocated cost for eight of our selections. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.558 Temporary Assistance for Needy Families $3.68M
93.575 Child Care and Development Block Grant $1.45M
93.658 Foster Care_title IV-E $1.29M
93.659 Adoption Assistance $1.29M
93.958 Block Grants for Community Mental Health Services $234,999
10.555 National School Lunch Program $207,494
93.667 Social Services Block Grant $175,900
10.553 School Breakfast Program $133,879
93.472 Title IV-E Prevention and Family Services and Programs (a) $21,520
10.559 Summer Food Service Program for Children $14,604
93.556 Promoting Safe and Stable Families $57