Finding Text
Finding 2022-001, Allowable Costs, ALN 21.027 COVID-19 Coronavirus State and Local Fiscal Recovery Funds, Criteria or Specific Requirements: The Coronavirus State and Local Recovery Funds: Overview of the Final Rule says funds may be used to "provide premium pay to eligible workers performing essential work during the pandemic." Eligible workers are defined as those who are "not exempt from the Fair Labor Standards Act overtime provisions." Condition: The County paid 27 workers premium pay who it has classified as an exempt worker. Cause: The County believed that premium pay could be awarded to all workers. Effect: The total amount paid to these workers was $55,800 in salary and benefits. Questioned Costs: None, as the County has adequate costs under the standard allowance to substitute for these costs. Identification As A Repeat Finding: 2021-002 Recommendation: The County should recompute special pay and remove exempt workers. The County is receiving funds under the standard allowance of $10 million. Those costs should be substituted for other government services’ costs. Views Of Responsible Officials And Planned Corrective Action: The County agrees with the finding and has put together a correction action plan for the finding. For additional information, see the County’s separate report for planned corrective action.