Finding Text
2022 ? 001 DOCUMENTATION OF PERSONNEL EXPENSES CHARGED TO FEDERAL AWARDS Criteria: 2 CFR ? 200.430 explains that personnel expenses charged to multi-funding sources have adequate authorization and specific activities be documented. Condition: During our testing of the HHS Two Generational Mental Health (Block Grants for Community Mental Health Services), authorized timesheets were not able to be observed, and allocation of different funding activities were not formally documented. Cause: Mountain Home Montana, Inc. needs to authorize Federal and non-Federal activities in a documented support to show Federal payroll activities of the Grant. Effect: Uniform Guidance timesheet support documentation is not adhered to as the Federal grant requires. Recommendation: We recommend that management implement internal control policies, that supports timesheet approval with time sheet activities associated with each different funding level. These timesheets need to be able to support the salary levels and be reproduced with approval signatures to support the Federal expenditures.