Finding 952297 (2022-002)

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Requirement
AB
Questioned Costs
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Year
2022
Accepted
2024-03-13
Audit: 294947
Auditor: Eccezion

AI Summary

  • Core Issue: Missing documentation for two employees' wages in the grant expenditure report.
  • Impacted Requirements: Compliance with grant requirements for accurate wage reporting.
  • Recommended Follow-Up: Management should ensure all salary increase documentation is maintained in employee files.

Finding Text

COVID-19 – CHILD CARE RESTORATION GRANT (CCRD CLUSTER) CFDA #93.575 U.S DEPARTMENT OF HUMAN SERVICES PASSED THROUGH: ILLINOIS DEPARTMENT OF HUMAN SERVICES FINDING NUMBER: 2022-002 Criteria or specific requirement: Management is responsible for ensuring that the Club complies with all grant requirements. Condition: During the audit it was noted that there were two individuals who did not have documentation of the correct wage that was used on the grant expenditure report. Questioned Costs: None Context: There were two individuals who could have been paid the incorrect salary amount. Effect: Undocumented salary rates could lead to unallowable grant expenditures. Cause: The Club switched payroll providers and had staff turnover and they were not able to find the documentation to support the salary wages at the time of testing. Recommendation: Management should review the employee files and keep all of the necessary documentation for wage increases. Management’s response: The Club has started to keep the documentation for each salary increase and review in the employee’s personnel files.

Categories

Allowable Costs / Cost Principles

Other Findings in this Audit

Programs in Audit

ALN Program Name Expenditures
93.575 Child Care and Development Block Grant $1.17M
84.287 Twenty-First Century Community Learning Centers $1.01M
16.726 Juvenile Mentoring Program $177,704
93.558 Temporary Assistance for Needy Families $112,895
10.558 Child and Adult Care Food Program $72,663
84.425 Education Stabilization Fund $51,357
10.559 Summer Food Service Program for Children $10,796