Finding Text
COMPLIANCE REQUIREMENTS: Allowable Cost/Cost Principles FEDERAL AGENCY: United States Department of TreasuryCoronavirus State and Local Fiscal Recover Funds ? Assistance Listing#21.027 QUESTIONED COSTS: $127,318 CONDITION: The Police Jury awarded premium pay to eligible workers in FY 21 and FY 22. Total premium pay payments made to select eligible workers exceeded $25,000. CRITERIA: Federal regulations (2 CFR 200.303) require non-federal entities receiving federal awards establish and maintain internal controls designed to reasonably ensure compliance with federal laws, regulations, and program requirements. CAUSE: Due to a misinterpretation of the interim rules, the Police Jury believed that the $25,000 cap on payments to a single eligible worker applied to each round of payments and not to total payments. EFFECT: The misinterpretation of the interim rules resulted in certain eligible workers receiving premium pay payments in excess of $25,000 during the applicable time period. CONTEXT: Eighteen employees were identified as eligible workers and were deemed qualified to receive premium pay. These eligible workers received premium pay payments in FY 21 and FY 22, resulting in eight employees receiving total payments which exceeded $25,000. RECOMMENDATION: Procedures should be established to ensure that all grant award rules and regulations are interpreted correctly and followed. VIEWS OF RESPONSIBLE OFFICIALS: See corrective action plan for current audit findings.