Finding Text
Item 2022-0011) Federal program and specific federal award Identification:? CFDA #19.510 U.S. Refugee Admissions Programo Federal Agency: U.S. Department of State/Bureau of Population, Refugees, and Migrationo Pass through Agency: U.S. Committee for Refugees and Immigrants? CFDA #93.566 Refugee and Entrant Assistance - Discretionary Grantso Federal Agency: U.S. Department of Health and Human Serviceso Pass through Agency: Wisconsin Department of Children and Families and U.S. Committee for Refugees and Immigrants? CFDA #93.576 Refugee and Entrant Assistance - Discretionary Grantso Federal Agency: U.S. Department of Health and Human Serviceso Pass through Agencies: Wisconsin Department of Children and Families and U.S. Committee for Refugees and Immigrants2) Criteria: Payroll should be allocated to grants and programs based on actual payroll costs incurred. Allocations should be updated as new grant funds are awarded.3) Condition: The Organization created an allocation plan at the beginning of the year; however, as new funding was awarded the plan stayed the same. Starting in the second quarter of the fiscal year, nine employees payroll was over allocated to grants and programs. The Organization did not update allocation of payroll throughout the year to verify employees were not over allocated.4) Cause: The Organization does not maintain sufficient payroll allocation support and, accordingly, the payroll allocation is not recorded based on actual costs incurred.5) Effect: Payroll allocations should be updated throughout the year to include all grants and programs to properly account for the activities of the Organization and to properly report payroll costs on cost reports to funding sources.6) Questioned costs:? Salaries $81,319? Payroll Taxes $6,221? Employee Benefits $12,200Salaries were computed by calculating FTE allocations over 1 for each individual employee and multiplying by their respective salary costs for the year. Payroll taxes were over-allocated salary costs multiplied by 7.65%. Employee Benefits were salary costs multiplied by 15%, which was the salaries to benefits ratio for the year.7) Prevalence or consequence: The over allocation started in the second quarter of the fiscal year and continued throughout the remainder of the fiscal year.8) Recommendation to prevent future occurrences. We recommend that the Organization develop a time and/or activity reporting methodology to adequately document the payroll charges by grant and program. We also recommend that all cost allocations be reviewed and approved by the executive director.9) Views of responsible officials at auditee. See attachment for Organization?s corrective action plan.