Finding Text
Community Development Block Grants-Entitlement Grants Cluster
We determined the City did not comply with federal requirements for direct payroll charges. Payroll costs for all eight employees tested were allocated to programs based on percentages provided by management. These allocations were not supported by approved time samples or updated cost allocation methods/plan, nor were they reconciled to actual time spent on the various programs. Employee timesheets did not record the actual labor efforts expended on these grants. . During our testing of payroll expenditures, 40 of the 40 payroll charges non-statistically sampled were based on payroll budget allocations.
Housing Voucher Cluster
We determined the City did not comply with federal requirements for direct payroll charges. Payroll costs for all six employees tested were allocated to programs based on percentages provided by management. These allocations were not supported by approved time samples or updated cost allocation methods/plan, nor were they reconciled to actual time spent on the various programs. Employee timesheets did not record the actual labor efforts expended on these grants.
During our testing of payroll expenditures, 25 of the 25 payroll charges non-statistically sampled were based on payroll budget allocations.
Coronavirus State and Local Fiscal Recovery Funds
One out of 40 samples selected for testing that staff was not able to provide the personal action form for the auditors to verify the employee title and step in order to verify the pay rate against to the adopted salary schedule.