Finding 638045 (2022-001)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2023-03-26
Audit: 56808
Organization: Tasc, Inc. (IL)

AI Summary

  • Core Issue: Lack of documentation for employee time charged to the grant, leading to potential misallocation of salary expenses.
  • Impacted Requirements: TASC must establish controls over compliance, including supervisor review of timesheets for any changes.
  • Recommended Follow-Up: Ensure adherence to time tracking policies, including supervisor approval for any adjustments to timesheets after initial submission.

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.

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties Significant Deficiency

Other Findings in this Audit

  • 61603 2022-001
    Significant Deficiency
  • 61604 2022-002
    Material Weakness
  • 61605 2022-003
    Significant Deficiency Repeat
  • 638046 2022-002
    Material Weakness
  • 638047 2022-003
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
16.838 Comprehensive Opioid Abuse Site-Based Program $886,498
93.788 Opioid Str $550,985
14.231 Emergency Solutions Grant Program $428,372
93.959 Block Grants for Prevention and Treatment of Substance Abuse $396,500
93.243 Substance Abuse and Mental Health Services_projects of Regional and National Significance $227,092
93.279 Drug Abuse and Addiction Research Programs $174,662
93.276 Drug-Free Communities Support Program Grants $108,113
93.136 Injury Prevention and Control Research and State and Community Based Programs $84,789
16.593 Residential Substance Abuse Treatment for State Prisoners $61,669
17.270 Reintegration of Ex-Offenders $29,974
93.667 Social Services Block Grant $25,235
93.092 Affordable Care Act (aca) Personal Responsibility Education Program $25,066
16.560 National Institute of Justice Research, Evaluation, and Development Project Grants $15,978