Finding Text
2022-001 Federal program Coronavirus State and Local Fiscal Recovery Funds ? 21.027 Compliance requirements Activities allowed or unallowed, allowable costs/cost principles Criteria or specific requirement Internal controls should be in place to ensure that payroll amounts reimbursed by federal programs are properly calculated. Condition During testing, we identified errors in the calculation of the payroll amounts that were reimbursed by program funding. Context Two employees had the employer portion of their taxes and KPERS double-counted and reimbursed related to the premium pay that they received. An additional three employees showed minor variances between the amounts reimbursed and the actual amounts paid, due to data entry errors. Cause Errors stemmed either from human error during data entry or from mistakenly double-counting the employer portion of taxes and KPERS related to premium pay made using program funds. Effect In total, the program reimbursed other funds in error for $156. Recommendation We recommend the County review its controls to ensure that mistakes made during the calculation of expenditures for federal program reimbursement are caught and corrected in a timely manner. Views of responsible officials See Corrective Action Plan.