Audit 333702

Criteria: 2 CFR Part 200, Section 430, (i)(1)(vii) states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and those records must support the distribution of the employee’s salary or wages among specific activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: There is inadequate documentation to support salaries and wages charged to the grant. Salaries charged to the grant did not have documentation that verified that the grant could be charged. Effect: These costs not substantiated by proper records may be disallowed. Population and Sample Size: I reviewed three months out of 12. Two months could not be matched to available recordsRecommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Response: Non-compliance may be established in individual months for FY2022; however, upon the hiring of the new CFO in the final month of FY2022, the database records for case notes and grant distribution for the entire year of FY2022 were applied to payroll payments for the entire year and year-end invoices to each grant were billed aligning the total fiscal year in each grant’s final invoice of the fiscal year versus adjusting each of the months of FY2022 as submitted invoices could not be revised. Controls for correct assignment on a bi-weekly basis were established Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. with the change in CFO hired in September 2022.

Criteria: 2 CFR Part 200, Section 430, (i)(1)(vii) states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and those records must support the distribution of the employee’s salary or wages among specific activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: There is inadequate documentation to support salaries and wages charged to the grant. Salaries charged to the grant did not have documentation that verified that the grant could be charged. Effect: These costs not substantiated by proper records may be disallowed. Population and Sample Size: I reviewed three months out of 12. Two months could not be matched to available records Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Response: Non-compliance may be established in individual months for FY2022; however, upon the hiring of the new CFO in the final month of FY2022, the database records for case notes and grant distribution for the entire year of FY2022 were applied to payroll payments for the entire year and year-end invoices to each grant were billed aligning the total fiscal year in each grant’s final invoice of the fiscal year versus adjusting each of the months of FY2022 as submitted invoices could not be revised. Controls for correct assignment on a bi-weekly basis were established with the change in CFO hired in September 2022.

Criteria: 2 CFR Part 200, Section 430, (i)(1)(vii) states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and those records must support the distribution of the employee’s salary or wages among specific activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: There is inadequate documentation to support salaries and wages charged to the grant. Salaries charged to the grant did not have documentation that verified that the grant could be charged. Effect: These costs not substantiated by proper records may be disallowed. Population and Sample Size: I reviewed three months out of 12. Two months could not be matched to available recordsRecommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Response: Non-compliance may be established in individual months for FY2022; however, upon the hiring of the new CFO in the final month of FY2022, the database records for case notes and grant distribution for the entire year of FY2022 were applied to payroll payments for the entire year and year-end invoices to each grant were billed aligning the total fiscal year in each grant’s final invoice of the fiscal year versus adjusting each of the months of FY2022 as submitted invoices could not be revised. Controls for correct assignment on a bi-weekly basis were established Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. with the change in CFO hired in September 2022.

Criteria: 2 CFR Part 200, Section 430, (i)(1)(vii) states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and those records must support the distribution of the employee’s salary or wages among specific activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: There is inadequate documentation to support salaries and wages charged to the grant. Salaries charged to the grant did not have documentation that verified that the grant could be charged. Effect: These costs not substantiated by proper records may be disallowed. Population and Sample Size: I reviewed three months out of 12. Two months could not be matched to available records Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Response: Non-compliance may be established in individual months for FY2022; however, upon the hiring of the new CFO in the final month of FY2022, the database records for case notes and grant distribution for the entire year of FY2022 were applied to payroll payments for the entire year and year-end invoices to each grant were billed aligning the total fiscal year in each grant’s final invoice of the fiscal year versus adjusting each of the months of FY2022 as submitted invoices could not be revised. Controls for correct assignment on a bi-weekly basis were established with the change in CFO hired in September 2022.