Finding 969718 (2023-001)

Federal Agency: U.S. Department of Health and Human Services Federal Program Name: Provider Relief Funds Assistance Listing Number: 93.498 Federal Award Number: N/A Compliance Requirements: Activities Allowed or Unallowed, Allowable Costs/Cost Principles, Reporting Type of Finding: Incorrectly Submitted Records Criteria: Uniform Guidance 200.403 requires federally funded organizations spend federal dollars on allowable costs. Condition: For the year ended June 30, 2023, we reviewed the Payroll Support file and noted that three employees had duplicate payment requests. Cause: Program staff used incorrect amounts from the payroll register reports. The staff appeared to use duplicate amounts for regular and overtime pay calculations. Effect or Potential Effect: Resulted in the Organization charging three employees’ salaries in excess of their actual amounts. Questioned Costs: $13,000 Context: 97 of 164 payroll transactions selected for testing (Of the $413,058 reported as payroll expense, $13,000 represented duplicate expenditures). Repeat Finding: No Recommendation: The Organization’s program staff and management should ensure that the amounts expended are correctly stated and reviewed before submission of expenditures. Views of Responsible Official: Management of Trinity Services Inc. concurs with the audit finding. The individual preparing the Payroll Support file this year made clerical errors.