BISMARCK PARKS AND RECREATION DISTRICTLocal Government

2020-001: Activities Allowed or Unallowed/Allowable Costs/Cost Principles - CFDA #21.019 (Coronavirus Relief Fund) Criteria: Payroll costs charged to a federal program should be charged at the employee?s approved pay rate. Condition: Of the 30 payroll transactions tested, we noted two instances where the pay rate used to summarize the amount of federal funds was not the approved pay rate. The employees were paid the correct amounts, however the amounts included in federal funds was incorrect. The mis-typed wage rates also impacted the amounts of benefits allocated. Cause: The District did not correctly enter the pay rates for employees on the spreadsheet that were used to determine the amount of federal funds requested for reimbursement. Although the spreadsheet was reviewed, the accuracy of the data imputed was not all verified. Effect: The District requested an incorrect amount of payroll and benefits of $3,261. The District had additional expenses that qualified under the program to cover the amount of incorrect wages and benefits requested. Recommendation: We recommend the District review their internal controls over manual spreadsheets and add additional controls to verify manually entered data. Indication of Repeat Finding: This is a new finding. Questioned Costs: None Views of Responsible Officials: The District reviewed our internal controls over manual spreadsheets and added an additional control to ensure manually entered data is verified.