Finding Text
Finding 2022-001 ? Allowable Costs Federal Agency: Department of Justice Federal Program Name: Comprehensive Opioid, Stimulant, and Substance Abuse Program Assistance Listing Number: 16.838 Pass-Through Agency: N/A Pass-Through Number: N/A Award Period: October 1, 2019 through September 30, 2023 Type of Finding: Significant deficiency in Internal Control over Compliance Other Matters Condition: Through audit procedures performed, noted that no documentation was maintained to support the allocation of an employee's time charged to the grant for the pay periods tested. Criteria or Specific Requirement: TASC is required to establish controls over compliance for all compliance areas. The documented control over allowable costs was that the supervisor review timesheets for updated changes to allocations of employees? time charged to the grant. Questioned Costs: None. Context: Through audit procedures performed, noted that time spent on grant was updated after the initial timesheet preparation and not subject to the timesheet review and approval process. Cause: Employee?s time was updated and not reflected in the original timesheet for approval. Effect: The lack of segregation of duties in adjustment to time spent on a grant with no supervisor review could result in potentially charging salary expense to the program for time that was not spent on grant activities. Repeat Finding: This is not a repeat finding. Recommendation: We recommend that current time tracking policies and procedures be followed in timecard preparation to document review and subsequent approval including adjustments made by the CFO. Views of Responsible Officials and Planned Corrective Actions: There is no disagreement with the audit finding. Management will modify its? Segregation of Duties (BUS 123) policy to include language requiring Supervisory sign-off of manual time charge adjustments that occur after time sheets have been approved as a result of incorrect time sheet submissions.