Finding Text
2022-003 ALLOWABLE COSTS Federal Agency: Department of Health and Human Services Federal Program: Maternal and Child Health Services Block Grant to the State Assistance Listing Number: 93.994 Federal Award Numbers and Year: SCM57019 October 1, 2021 - September 30, 2023 SCM56903 October 1, 2021 - September 30, 2023 Condition: Out of a sample of 25 timecards, 3 were lacking evidence of approval. The 3 timecards that were not approved were all for the same hourly employee charged to the grant each pay period. All of the employee's wages pertained to federal grant activities. Criteria: Payroll charged to federal awards is subject to standards of documentation required by the Uniform Guidance. Cause: The individual was the only hourly employee charged to the grant. The system of approval used for salaried employees charged to the grant did not alert the Organization that the hourly employee's timecard was not approved. Effect: Payroll for unallowed costs could be incorrectly charged to the grant. Identification of Repeat Findings: This is not a repeat finding. Recommendation: Management should implement a review process that ensures all employee timecards with time charged to federal grants are approved. Views of Responsible Officials and Planned Corrective Actions: Management agrees with the finding and will implement controls that require all time cards for individuals with time charged to federal grants to be approved by the grant supervisor.