Criteria: The Organization’s internal control procedures over compliance stipulates that all time sheets be approved by the appropriate level of management.
Condition: During allowable cost testing for federal grants, 3 out of the 70 payroll transactions tested did not have adequate time sheet approvals. These time sheets were self approved.
Cause: The Organization had not implemented a segregation of duties surrounding time sheet approvals.
Effect: The Organization’s reporting of time and effort was not fully documented, in accordance with internal control over compliance procedures.
Questioned costs: None
Recommendation: The Organization should segregate duties for time sheet approvals so that no time sheets are self approved.
Management’s response: See corrective action plan.
Criteria: Section 200 of the Code of Federal Regulations requires recipients to implement robust internal controls to ensure compliance with cost principles for all transactions charged to the grant.
Condition: During allowable cost testing for federal grants, for 43 out of 77 transactions tested, the amount charged to the grant did not agree to the cost allocation plan.
Cause: Funding percentages in the accounting system did not match the cost allocation plan.
Effect: The cumulative effect of the exceptions noted during testing resulted in the grants being undercharged by the Organization.
Questioned Costs: None Recommendation: Management should ensure amount charged to the grants agree to the approved percentage per the cost allocation plan.
Criteria: The Organization’s internal control procedures over compliance stipulates that all time sheets be approved by the appropriate level of management.
Condition: During allowable cost testing for federal grants, 3 out of the 70 payroll transactions tested did not have adequate time sheet approvals. These time sheets were self approved.
Cause: The Organization had not implemented a segregation of duties surrounding time sheet approvals.
Effect: The Organization’s reporting of time and effort was not fully documented, in accordance with internal control over compliance procedures.
Questioned costs: None
Recommendation: The Organization should segregate duties for time sheet approvals so that no time sheets are self approved.
Management’s response: See corrective action plan.
Criteria: Section 200 of the Code of Federal Regulations requires recipients to implement robust internal controls to ensure compliance with cost principles for all transactions charged to the grant.
Condition: During allowable cost testing for federal grants, for 43 out of 77 transactions tested, the amount charged to the grant did not agree to the cost allocation plan.
Cause: Funding percentages in the accounting system did not match the cost allocation plan.
Effect: The cumulative effect of the exceptions noted during testing resulted in the grants being undercharged by the Organization.
Questioned Costs: None Recommendation: Management should ensure amount charged to the grants agree to the approved percentage per the cost allocation plan.
Criteria: The Organization’s internal control procedures over compliance stipulates that all time sheets be approved by the appropriate level of management.
Condition: During allowable cost testing for federal grants, 3 out of the 70 payroll transactions tested did not have adequate time sheet approvals. These time sheets were self approved.
Cause: The Organization had not implemented a segregation of duties surrounding time sheet approvals.
Effect: The Organization’s reporting of time and effort was not fully documented, in accordance with internal control over compliance procedures.
Questioned costs: None
Recommendation: The Organization should segregate duties for time sheet approvals so that no time sheets are self approved.
Management’s response: See corrective action plan.
Criteria: Section 200 of the Code of Federal Regulations requires recipients to implement robust internal controls to ensure compliance with cost principles for all transactions charged to the grant.
Condition: During allowable cost testing for federal grants, for 43 out of 77 transactions tested, the amount charged to the grant did not agree to the cost allocation plan.
Cause: Funding percentages in the accounting system did not match the cost allocation plan.
Effect: The cumulative effect of the exceptions noted during testing resulted in the grants being undercharged by the Organization.
Questioned Costs: None Recommendation: Management should ensure amount charged to the grants agree to the approved percentage per the cost allocation plan.
Criteria: The Organization’s internal control procedures over compliance stipulates that all time sheets be approved by the appropriate level of management.
Condition: During allowable cost testing for federal grants, 3 out of the 70 payroll transactions tested did not have adequate time sheet approvals. These time sheets were self approved.
Cause: The Organization had not implemented a segregation of duties surrounding time sheet approvals.
Effect: The Organization’s reporting of time and effort was not fully documented, in accordance with internal control over compliance procedures.
Questioned costs: None
Recommendation: The Organization should segregate duties for time sheet approvals so that no time sheets are self approved.
Management’s response: See corrective action plan.
Criteria: Section 200 of the Code of Federal Regulations requires recipients to implement robust internal controls to ensure compliance with cost principles for all transactions charged to the grant.
Condition: During allowable cost testing for federal grants, for 43 out of 77 transactions tested, the amount charged to the grant did not agree to the cost allocation plan.
Cause: Funding percentages in the accounting system did not match the cost allocation plan.
Effect: The cumulative effect of the exceptions noted during testing resulted in the grants being undercharged by the Organization.
Questioned Costs: None Recommendation: Management should ensure amount charged to the grants agree to the approved percentage per the cost allocation plan.
Criteria: The Organization’s internal control procedures over compliance stipulates that all time sheets be approved by the appropriate level of management.
Condition: During allowable cost testing for federal grants, 3 out of the 70 payroll transactions tested did not have adequate time sheet approvals. These time sheets were self approved.
Cause: The Organization had not implemented a segregation of duties surrounding time sheet approvals.
Effect: The Organization’s reporting of time and effort was not fully documented, in accordance with internal control over compliance procedures.
Questioned costs: None
Recommendation: The Organization should segregate duties for time sheet approvals so that no time sheets are self approved.
Management’s response: See corrective action plan.
Criteria: Section 200 of the Code of Federal Regulations requires recipients to implement robust internal controls to ensure compliance with cost principles for all transactions charged to the grant.
Condition: During allowable cost testing for federal grants, for 43 out of 77 transactions tested, the amount charged to the grant did not agree to the cost allocation plan.
Cause: Funding percentages in the accounting system did not match the cost allocation plan.
Effect: The cumulative effect of the exceptions noted during testing resulted in the grants being undercharged by the Organization.
Questioned Costs: None Recommendation: Management should ensure amount charged to the grants agree to the approved percentage per the cost allocation plan.
Criteria: The Organization’s internal control procedures over compliance stipulates that all time sheets be approved by the appropriate level of management.
Condition: During allowable cost testing for federal grants, 3 out of the 70 payroll transactions tested did not have adequate time sheet approvals. These time sheets were self approved.
Cause: The Organization had not implemented a segregation of duties surrounding time sheet approvals.
Effect: The Organization’s reporting of time and effort was not fully documented, in accordance with internal control over compliance procedures.
Questioned costs: None
Recommendation: The Organization should segregate duties for time sheet approvals so that no time sheets are self approved.
Management’s response: See corrective action plan.
Criteria: Section 200 of the Code of Federal Regulations requires recipients to implement robust internal controls to ensure compliance with cost principles for all transactions charged to the grant.
Condition: During allowable cost testing for federal grants, for 43 out of 77 transactions tested, the amount charged to the grant did not agree to the cost allocation plan.
Cause: Funding percentages in the accounting system did not match the cost allocation plan.
Effect: The cumulative effect of the exceptions noted during testing resulted in the grants being undercharged by the Organization.
Questioned Costs: None Recommendation: Management should ensure amount charged to the grants agree to the approved percentage per the cost allocation plan.
Criteria: The Organization’s internal control procedures over compliance stipulates that all time sheets be approved by the appropriate level of management.
Condition: During allowable cost testing for federal grants, 3 out of the 70 payroll transactions tested did not have adequate time sheet approvals. These time sheets were self approved.
Cause: The Organization had not implemented a segregation of duties surrounding time sheet approvals.
Effect: The Organization’s reporting of time and effort was not fully documented, in accordance with internal control over compliance procedures.
Questioned costs: None
Recommendation: The Organization should segregate duties for time sheet approvals so that no time sheets are self approved.
Management’s response: See corrective action plan.
Criteria: Section 200 of the Code of Federal Regulations requires recipients to implement robust internal controls to ensure compliance with cost principles for all transactions charged to the grant.
Condition: During allowable cost testing for federal grants, for 43 out of 77 transactions tested, the amount charged to the grant did not agree to the cost allocation plan.
Cause: Funding percentages in the accounting system did not match the cost allocation plan.
Effect: The cumulative effect of the exceptions noted during testing resulted in the grants being undercharged by the Organization.
Questioned Costs: None Recommendation: Management should ensure amount charged to the grants agree to the approved percentage per the cost allocation plan.
Criteria: The Organization’s internal control procedures over compliance stipulates that all time sheets be approved by the appropriate level of management.
Condition: During allowable cost testing for federal grants, 3 out of the 70 payroll transactions tested did not have adequate time sheet approvals. These time sheets were self approved.
Cause: The Organization had not implemented a segregation of duties surrounding time sheet approvals.
Effect: The Organization’s reporting of time and effort was not fully documented, in accordance with internal control over compliance procedures.
Questioned costs: None
Recommendation: The Organization should segregate duties for time sheet approvals so that no time sheets are self approved.
Management’s response: See corrective action plan.
Criteria: Section 200 of the Code of Federal Regulations requires recipients to implement robust internal controls to ensure compliance with cost principles for all transactions charged to the grant.
Condition: During allowable cost testing for federal grants, for 43 out of 77 transactions tested, the amount charged to the grant did not agree to the cost allocation plan.
Cause: Funding percentages in the accounting system did not match the cost allocation plan.
Effect: The cumulative effect of the exceptions noted during testing resulted in the grants being undercharged by the Organization.
Questioned Costs: None Recommendation: Management should ensure amount charged to the grants agree to the approved percentage per the cost allocation plan.