Finding Text
2022-003 U.S. Department of Health and Human Services Child Care and Development Block (Federal Assistance Listing Number 93.575) Federal Award Year: 2021-2022 Prior year finding: NA Finding: There was no supervisor approval of neither hours worked nor original hourly rate. Criteria: The Organization should have controls in place to approve allowable payroll costs allocated to the federal program. Condition: The Organization should have controls in place in which allowable costs in each federal program be formally approved. Cause: Limited number of personnel at the Organization. Prevalence: Of the 25 items selected in our sample there was no formal approval of an allocated cost for eight of our selections. Effect: Noncompliance with federal regulations. Questioned costs: None. Recommendation: We recommend management evaluate procedures in place for ensuring approval of allocated costs. Views of responsible officials: Management agrees with the finding. Please see corrective action plan.