Audit 309174

Criteria: Employee approved pay rates are to be used when calculating wages allocated to the grant. Condition: In our sample of payroll transactions, instances of estimated pay rates were used. Cause and Effect: The Organization's choice of method on how they were billing the grant was in some cases not correct. Instead of billing the grant based on actual pay rates, the Organization billed on estimated pay rates. The variances are small because the estimate was determined based on expected monthly hours worked and typically employees work their full work schedule. Therefore, the pay rate is an estimate if the employee does not work their full shift. Context: A sample of 40 transactions, totaling $50,758 was selected. The test found two transactions did not have the correct amount billed totaling $49 over billed and $37 under billed to the grant. Questioned costs: No known or likely questioned costs over $25,000. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Organization implement procedures to improve the wages billed to the grant and ensure they are based on actual approved pay rates.

Criteria: Employee approved pay rates are to be used when calculating wages allocated to the grant. Condition: In our sample of payroll transactions, instances of estimated pay rates were used. Cause and Effect: The Organization's choice of method on how they were billing the grant was in some cases not correct. Instead of billing the grant based on actual pay rates, the Organization billed on estimated pay rates. The variances are small because the estimate was determined based on expected monthly hours worked and typically employees work their full work schedule. Therefore, the pay rate is an estimate if the employee does not work their full shift. Context: A sample of 40 transactions, totaling $50,758 was selected. The test found two transactions did not have the correct amount billed totaling $49 over billed and $37 under billed to the grant. Questioned costs: No known or likely questioned costs over $25,000. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Organization implement procedures to improve the wages billed to the grant and ensure they are based on actual approved pay rates.

Criteria: Employee approved pay rates are to be used when calculating wages allocated to the grant. Condition: In our sample of payroll transactions, instances of estimated pay rates were used. Cause and Effect: The Organization's choice of method on how they were billing the grant was in some cases not correct. Instead of billing the grant based on actual pay rates, the Organization billed on estimated pay rates. The variances are small because the estimate was determined based on expected monthly hours worked and typically employees work their full work schedule. Therefore, the pay rate is an estimate if the employee does not work their full shift. Context: A sample of 40 transactions, totaling $50,758 was selected. The test found two transactions did not have the correct amount billed totaling $49 over billed and $37 under billed to the grant. Questioned costs: No known or likely questioned costs over $25,000. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Organization implement procedures to improve the wages billed to the grant and ensure they are based on actual approved pay rates.

Criteria: Employee approved pay rates are to be used when calculating wages allocated to the grant. Condition: In our sample of payroll transactions, instances of estimated pay rates were used. Cause and Effect: The Organization's choice of method on how they were billing the grant was in some cases not correct. Instead of billing the grant based on actual pay rates, the Organization billed on estimated pay rates. The variances are small because the estimate was determined based on expected monthly hours worked and typically employees work their full work schedule. Therefore, the pay rate is an estimate if the employee does not work their full shift. Context: A sample of 40 transactions, totaling $50,758 was selected. The test found two transactions did not have the correct amount billed totaling $49 over billed and $37 under billed to the grant. Questioned costs: No known or likely questioned costs over $25,000. Repeat Finding: This is not a repeat finding. Recommendation: We recommend the Organization implement procedures to improve the wages billed to the grant and ensure they are based on actual approved pay rates.