Finding 948050 (2020-005)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2020
Accepted
2024-03-01

AI Summary

  • Core Issue: Four out of fifteen employee files lacked job descriptions, violating documentation standards.
  • Impacted Requirements: This condition risks noncompliance with federal regulations on personnel expense documentation and internal controls.
  • Recommended Follow-Up: Management should ensure adherence to hiring procedures and regularly update employee files.

Finding Text

Criteria: • • §2 CFR 200.430 (i) Standards for Documentation of Personnel Expenses, establishes that “(1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;” • • The Human Resources manuals that establish the hire procedures for the employee’s Authority, in its article 6.2 Job Description, establishes that the Authority shall prepare and keep up to date, for each authorized position in the career service, a clear and precise description of the essential and marginal duties and responsibilities, degree of authority, responsibility and supervision assigned to it. Condition: Four (4) employees, out of a sample of fifteen (15) files examined, had no job descriptions. Cause: The Program did not follow up the established procedures for hiring of personnel. Effects: Condition may result in noncompliance with the requirements of record retention and with internal controls as in place for COR3. Questioned Costs: None Recommendation: We recommended management to monitor the implementation of procedures in place to maintain updated employee’s personal file.

Categories

Allowable Costs / Cost Principles Internal Control / Segregation of Duties

Other Findings in this Audit

  • 371606 2020-003
    Significant Deficiency Repeat
  • 371607 2020-004
    Significant Deficiency
  • 371608 2020-005
    Significant Deficiency
  • 371609 2020-006
    Significant Deficiency Repeat
  • 371610 2020-007
    Significant Deficiency
  • 371611 2020-008
    Significant Deficiency Repeat
  • 371612 2020-009
    Significant Deficiency Repeat
  • 371613 2020-010
    Significant Deficiency Repeat
  • 371614 2020-011
    Significant Deficiency
  • 948048 2020-003
    Significant Deficiency Repeat
  • 948049 2020-004
    Significant Deficiency
  • 948051 2020-006
    Significant Deficiency Repeat
  • 948052 2020-007
    Significant Deficiency
  • 948053 2020-008
    Significant Deficiency Repeat
  • 948054 2020-009
    Significant Deficiency Repeat
  • 948055 2020-010
    Significant Deficiency Repeat
  • 948056 2020-011
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
97.036 Disaster Grants - Public Assistance (presidentially Declared Disasters) $632.66M
93.982 Individual Assistance Program - Crisis Counseling Assistance & Training Program $3.22M
97.039 Hazard Mitigation Grant $225,000
97.047 Pre-Disaster Mitigation $19,379