Finding 605613 (2022-004)

-
Requirement
H
Questioned Costs
$1
Year
2022
Accepted
2023-03-30
Audit: 29355
Organization: Wyoming County Commission (WV)

AI Summary

  • Core Issue: Wyoming County Commission improperly paid $83,967 in premium pay for work performed before the allowable period, violating grant regulations.
  • Impacted Requirements: Payments were made for services outside the required performance period of March 3, 2021, as outlined in the Coronavirus State and Local Fiscal Recovery Funds Final Rule.
  • Recommended Follow-Up: The Commission should implement a policy to ensure compliance with grant regulations and review past payments to correct any inaccuracies.

Finding Text

Period of Performance 2022-004 GENERAL INFORMATION: Grant Title: COVID-19 Coronavirus State and Local Fiscal Recovery Funds Assistance Listing #: 21.027 Federal Agency: Department of the Treasury CONDITION: During our audit, we noted that the Wyoming County Commission paid certain eligible employees premium pay of $1,000 each for work performed for the period of March 2020 through December 2020 and also paid $5,967 for the employer portion of payroll taxes. The premium pay was approved in a regular Commission meeting held on December 1, 2021, and the payments were made to the employees and appropriate taxing agencies on January 6, 2022. CRITERIA: The Coronavirus State and Local Fiscal Recovery Funds Final Rule 31 CFR Part 35 IV Program Administration C Timeline for Use of SLFRF Funds states, in part: "Treasury will retain March 3, 2021 as the first date when costs may be incurred, to provide for forward-looking or prospective use of funds and to align with the start date of the "covered period" as such term is used in section 602(c)(2)(A)." QUESTIONED COSTS: $83,967 CONTEXT: All premium pay, totaling $83,967, that was paid to employees and appropriate taxing agencies were paid for services performed outside of the required period of performance. CAUSE: The Wyoming County Commission did not have a policy in place to ensure Coronavirus State and Local Fiscal Recovery Funds were only expended for costs incurred on or after March 3, 2021. EFFECT: Coronavirus State and Local Fiscal Recovery Funds were expended for services performed outside of the period of performance. An adverse opinion was necessitated for the COVID-19 Coronavirus State and Local Fiscal Recovery Funds program. REPEAT FINDING: No RECOMMENDATION: The Wyoming County Commission is directed to review these regulations and comply with the provisions set forth therein. VIEWS OF RESPONSIBLE OFFICIALS AND PLANNED CORRECTIVE ACTIONS: The Commissions requests to amend the statements to reflect that this premium pay was for work performed for the period of March 2021 through December 2021 instead of March 2020 through December 2020 as previously stated. The amount paid would have calculated the same as it was it same employees that worked in 2021 that had worked in 2020, therefore, the only change to the description would be the date of performance. In the future, regulations will more thoroughly reviewed for accuracy.

Categories

Questioned Costs Period of Performance

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
23.002 Appalachian Area Development $240,878
21.027 Covid-19 Coronavirus State and Local Fiscal Recovery Funds $225,450
20.106 Covid-19 Airport Improvement Program, Covid-19 Airports Programs, and Infrastructure Investment and Jobs Act Programs $109,236
15.226 Payments in Lieu of Taxes $89,941
16.575 Crime Victim Assistance $32,145
97.067 Homeland Security Grant Program $27,000
16.579 Edward Byrne Memorial Formula Grant Program $25,000
20.600 State and Community Highway Safety $5,435
16.607 Bulletproof Vest Partnership Program $968