Type of Finding: Significant deficiency in internal control over compliance and immaterial noncompliance
Criteria: In accordance with the Uniform Guidance (2 CFR 200, subpart E), it is the responsibility of CWP’s management to ensure internal controls are properly designed and implemented in order for payroll costs to be properly allocated to federal awards based on records reflecting the actual work performed.
Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected in the employee’s approved timesheet for the pay period. As a result, the payroll allocation journal entries recorded for those months was not consistent with the actual work performed for each grant.
Cause of Condition: Internal controls in place are not adequately designed and implemented to ensure payroll allocation journal entries are determined based on actual hours worked on the employees’ timesheets for the respective pay periods.
Effect of Condition: The effect of the condition is that payroll costs were not properly allocated to federal awards based on actual work performed for such award.
Questioned Costs: No reportable questioned costs.
Repeat Finding: No.
Recommendation: We recommend management revise procedures surrounding monthly payroll allocation calculations to ensure employee hours by grant are accurately reflected in the timesheet distribution spreadsheet utilized for recording payroll related journal entries. We recommend implementing procedures whereby the allocation calculations are reviewed for consistency with employee timesheets by someone other than the individual who prepares them.
Views of Responsible Officials: Management agrees with auditor’s finding. See attached corrective action plan.
Type of Finding: Significant deficiency in internal control over compliance and immaterial noncompliance
Criteria: In accordance with the Uniform Guidance (2 CFR 200, subpart E), it is the responsibility of CWP’s management to ensure internal controls are properly designed and implemented in order for payroll costs to be properly allocated to federal awards based on records reflecting the actual work performed.
Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected in the employee’s approved timesheet for the pay period. As a result, the payroll allocation journal entries recorded for those months was not consistent with the actual work performed for each grant.
Cause of Condition: Internal controls in place are not adequately designed and implemented to ensure payroll allocation journal entries are determined based on actual hours worked on the employees’ timesheets for the respective pay periods.
Effect of Condition: The effect of the condition is that payroll costs were not properly allocated to federal awards based on actual work performed for such award.
Questioned Costs: No reportable questioned costs.
Repeat Finding: No.
Recommendation: We recommend management revise procedures surrounding monthly payroll allocation calculations to ensure employee hours by grant are accurately reflected in the timesheet distribution spreadsheet utilized for recording payroll related journal entries. We recommend implementing procedures whereby the allocation calculations are reviewed for consistency with employee timesheets by someone other than the individual who prepares them.
Views of Responsible Officials: Management agrees with auditor’s finding. See attached corrective action plan.
Type of Finding: Significant deficiency in internal control over compliance and immaterial noncompliance
Criteria: In accordance with the Uniform Guidance (2 CFR 200, subpart E), it is the responsibility of CWP’s management to ensure internal controls are properly designed and implemented in order for payroll costs to be properly allocated to federal awards based on records reflecting the actual work performed.
Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected in the employee’s approved timesheet for the pay period. As a result, the payroll allocation journal entries recorded for those months was not consistent with the actual work performed for each grant.
Cause of Condition: Internal controls in place are not adequately designed and implemented to ensure payroll allocation journal entries are determined based on actual hours worked on the employees’ timesheets for the respective pay periods.
Effect of Condition: The effect of the condition is that payroll costs were not properly allocated to federal awards based on actual work performed for such award.
Questioned Costs: No reportable questioned costs.
Repeat Finding: No.
Recommendation: We recommend management revise procedures surrounding monthly payroll allocation calculations to ensure employee hours by grant are accurately reflected in the timesheet distribution spreadsheet utilized for recording payroll related journal entries. We recommend implementing procedures whereby the allocation calculations are reviewed for consistency with employee timesheets by someone other than the individual who prepares them.
Views of Responsible Officials: Management agrees with auditor’s finding. See attached corrective action plan.
Type of Finding: Significant deficiency in internal control over compliance and immaterial noncompliance
Criteria: In accordance with the Uniform Guidance (2 CFR 200, subpart E), it is the responsibility of CWP’s management to ensure internal controls are properly designed and implemented in order for payroll costs to be properly allocated to federal awards based on records reflecting the actual work performed.
Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected in the employee’s approved timesheet for the pay period. As a result, the payroll allocation journal entries recorded for those months was not consistent with the actual work performed for each grant.
Cause of Condition: Internal controls in place are not adequately designed and implemented to ensure payroll allocation journal entries are determined based on actual hours worked on the employees’ timesheets for the respective pay periods.
Effect of Condition: The effect of the condition is that payroll costs were not properly allocated to federal awards based on actual work performed for such award.
Questioned Costs: No reportable questioned costs.
Repeat Finding: No.
Recommendation: We recommend management revise procedures surrounding monthly payroll allocation calculations to ensure employee hours by grant are accurately reflected in the timesheet distribution spreadsheet utilized for recording payroll related journal entries. We recommend implementing procedures whereby the allocation calculations are reviewed for consistency with employee timesheets by someone other than the individual who prepares them.
Views of Responsible Officials: Management agrees with auditor’s finding. See attached corrective action plan.
Type of Finding: Significant deficiency in internal control over compliance and immaterial noncompliance
Criteria: In accordance with the Uniform Guidance (2 CFR 200, subpart E), it is the responsibility of CWP’s management to ensure internal controls are properly designed and implemented in order for payroll costs to be properly allocated to federal awards based on records reflecting the actual work performed.
Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected in the employee’s approved timesheet for the pay period. As a result, the payroll allocation journal entries recorded for those months was not consistent with the actual work performed for each grant.
Cause of Condition: Internal controls in place are not adequately designed and implemented to ensure payroll allocation journal entries are determined based on actual hours worked on the employees’ timesheets for the respective pay periods.
Effect of Condition: The effect of the condition is that payroll costs were not properly allocated to federal awards based on actual work performed for such award.
Questioned Costs: No reportable questioned costs.
Repeat Finding: No.
Recommendation: We recommend management revise procedures surrounding monthly payroll allocation calculations to ensure employee hours by grant are accurately reflected in the timesheet distribution spreadsheet utilized for recording payroll related journal entries. We recommend implementing procedures whereby the allocation calculations are reviewed for consistency with employee timesheets by someone other than the individual who prepares them.
Views of Responsible Officials: Management agrees with auditor’s finding. See attached corrective action plan.
Type of Finding: Significant deficiency in internal control over compliance and immaterial noncompliance
Criteria: In accordance with the Uniform Guidance (2 CFR 200, subpart E), it is the responsibility of CWP’s management to ensure internal controls are properly designed and implemented in order for payroll costs to be properly allocated to federal awards based on records reflecting the actual work performed.
Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected in the employee’s approved timesheet for the pay period. As a result, the payroll allocation journal entries recorded for those months was not consistent with the actual work performed for each grant.
Cause of Condition: Internal controls in place are not adequately designed and implemented to ensure payroll allocation journal entries are determined based on actual hours worked on the employees’ timesheets for the respective pay periods.
Effect of Condition: The effect of the condition is that payroll costs were not properly allocated to federal awards based on actual work performed for such award.
Questioned Costs: No reportable questioned costs.
Repeat Finding: No.
Recommendation: We recommend management revise procedures surrounding monthly payroll allocation calculations to ensure employee hours by grant are accurately reflected in the timesheet distribution spreadsheet utilized for recording payroll related journal entries. We recommend implementing procedures whereby the allocation calculations are reviewed for consistency with employee timesheets by someone other than the individual who prepares them.
Views of Responsible Officials: Management agrees with auditor’s finding. See attached corrective action plan.
Type of Finding: Significant deficiency in internal control over compliance and immaterial noncompliance
Criteria: In accordance with the Uniform Guidance (2 CFR 200, subpart E), it is the responsibility of CWP’s management to ensure internal controls are properly designed and implemented in order for payroll costs to be properly allocated to federal awards based on records reflecting the actual work performed.
Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected in the employee’s approved timesheet for the pay period. As a result, the payroll allocation journal entries recorded for those months was not consistent with the actual work performed for each grant.
Cause of Condition: Internal controls in place are not adequately designed and implemented to ensure payroll allocation journal entries are determined based on actual hours worked on the employees’ timesheets for the respective pay periods.
Effect of Condition: The effect of the condition is that payroll costs were not properly allocated to federal awards based on actual work performed for such award.
Questioned Costs: No reportable questioned costs.
Repeat Finding: No.
Recommendation: We recommend management revise procedures surrounding monthly payroll allocation calculations to ensure employee hours by grant are accurately reflected in the timesheet distribution spreadsheet utilized for recording payroll related journal entries. We recommend implementing procedures whereby the allocation calculations are reviewed for consistency with employee timesheets by someone other than the individual who prepares them.
Views of Responsible Officials: Management agrees with auditor’s finding. See attached corrective action plan.
Type of Finding: Significant deficiency in internal control over compliance and immaterial noncompliance
Criteria: In accordance with the Uniform Guidance (2 CFR 200, subpart E), it is the responsibility of CWP’s management to ensure internal controls are properly designed and implemented in order for payroll costs to be properly allocated to federal awards based on records reflecting the actual work performed.
Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected in the employee’s approved timesheet for the pay period. As a result, the payroll allocation journal entries recorded for those months was not consistent with the actual work performed for each grant.
Cause of Condition: Internal controls in place are not adequately designed and implemented to ensure payroll allocation journal entries are determined based on actual hours worked on the employees’ timesheets for the respective pay periods.
Effect of Condition: The effect of the condition is that payroll costs were not properly allocated to federal awards based on actual work performed for such award.
Questioned Costs: No reportable questioned costs.
Repeat Finding: No.
Recommendation: We recommend management revise procedures surrounding monthly payroll allocation calculations to ensure employee hours by grant are accurately reflected in the timesheet distribution spreadsheet utilized for recording payroll related journal entries. We recommend implementing procedures whereby the allocation calculations are reviewed for consistency with employee timesheets by someone other than the individual who prepares them.
Views of Responsible Officials: Management agrees with auditor’s finding. See attached corrective action plan.
Type of Finding: Significant deficiency in internal control over compliance and immaterial noncompliance
Criteria: In accordance with the Uniform Guidance (2 CFR 200, subpart E), it is the responsibility of CWP’s management to ensure internal controls are properly designed and implemented in order for payroll costs to be properly allocated to federal awards based on records reflecting the actual work performed.
Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected in the employee’s approved timesheet for the pay period. As a result, the payroll allocation journal entries recorded for those months was not consistent with the actual work performed for each grant.
Cause of Condition: Internal controls in place are not adequately designed and implemented to ensure payroll allocation journal entries are determined based on actual hours worked on the employees’ timesheets for the respective pay periods.
Effect of Condition: The effect of the condition is that payroll costs were not properly allocated to federal awards based on actual work performed for such award.
Questioned Costs: No reportable questioned costs.
Repeat Finding: No.
Recommendation: We recommend management revise procedures surrounding monthly payroll allocation calculations to ensure employee hours by grant are accurately reflected in the timesheet distribution spreadsheet utilized for recording payroll related journal entries. We recommend implementing procedures whereby the allocation calculations are reviewed for consistency with employee timesheets by someone other than the individual who prepares them.
Views of Responsible Officials: Management agrees with auditor’s finding. See attached corrective action plan.
Type of Finding: Significant deficiency in internal control over compliance and immaterial noncompliance
Criteria: In accordance with the Uniform Guidance (2 CFR 200, subpart E), it is the responsibility of CWP’s management to ensure internal controls are properly designed and implemented in order for payroll costs to be properly allocated to federal awards based on records reflecting the actual work performed.
Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected in the employee’s approved timesheet for the pay period. As a result, the payroll allocation journal entries recorded for those months was not consistent with the actual work performed for each grant.
Cause of Condition: Internal controls in place are not adequately designed and implemented to ensure payroll allocation journal entries are determined based on actual hours worked on the employees’ timesheets for the respective pay periods.
Effect of Condition: The effect of the condition is that payroll costs were not properly allocated to federal awards based on actual work performed for such award.
Questioned Costs: No reportable questioned costs.
Repeat Finding: No.
Recommendation: We recommend management revise procedures surrounding monthly payroll allocation calculations to ensure employee hours by grant are accurately reflected in the timesheet distribution spreadsheet utilized for recording payroll related journal entries. We recommend implementing procedures whereby the allocation calculations are reviewed for consistency with employee timesheets by someone other than the individual who prepares them.
Views of Responsible Officials: Management agrees with auditor’s finding. See attached corrective action plan.
Type of Finding: Significant deficiency in internal control over compliance and immaterial noncompliance
Criteria: In accordance with the Uniform Guidance (2 CFR 200, subpart E), it is the responsibility of CWP’s management to ensure internal controls are properly designed and implemented in order for payroll costs to be properly allocated to federal awards based on records reflecting the actual work performed.
Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected in the employee’s approved timesheet for the pay period. As a result, the payroll allocation journal entries recorded for those months was not consistent with the actual work performed for each grant.
Cause of Condition: Internal controls in place are not adequately designed and implemented to ensure payroll allocation journal entries are determined based on actual hours worked on the employees’ timesheets for the respective pay periods.
Effect of Condition: The effect of the condition is that payroll costs were not properly allocated to federal awards based on actual work performed for such award.
Questioned Costs: No reportable questioned costs.
Repeat Finding: No.
Recommendation: We recommend management revise procedures surrounding monthly payroll allocation calculations to ensure employee hours by grant are accurately reflected in the timesheet distribution spreadsheet utilized for recording payroll related journal entries. We recommend implementing procedures whereby the allocation calculations are reviewed for consistency with employee timesheets by someone other than the individual who prepares them.
Views of Responsible Officials: Management agrees with auditor’s finding. See attached corrective action plan.
Type of Finding: Significant deficiency in internal control over compliance and immaterial noncompliance
Criteria: In accordance with the Uniform Guidance (2 CFR 200, subpart E), it is the responsibility of CWP’s management to ensure internal controls are properly designed and implemented in order for payroll costs to be properly allocated to federal awards based on records reflecting the actual work performed.
Condition: While performing audit procedures over payroll disbursements, we identified three separate instances where the allocation of an employee’s hours by grant in the monthly timesheet distribution spreadsheet was not consistent with the actual time charged to the respective grants as reflected in the employee’s approved timesheet for the pay period. As a result, the payroll allocation journal entries recorded for those months was not consistent with the actual work performed for each grant.
Cause of Condition: Internal controls in place are not adequately designed and implemented to ensure payroll allocation journal entries are determined based on actual hours worked on the employees’ timesheets for the respective pay periods.
Effect of Condition: The effect of the condition is that payroll costs were not properly allocated to federal awards based on actual work performed for such award.
Questioned Costs: No reportable questioned costs.
Repeat Finding: No.
Recommendation: We recommend management revise procedures surrounding monthly payroll allocation calculations to ensure employee hours by grant are accurately reflected in the timesheet distribution spreadsheet utilized for recording payroll related journal entries. We recommend implementing procedures whereby the allocation calculations are reviewed for consistency with employee timesheets by someone other than the individual who prepares them.
Views of Responsible Officials: Management agrees with auditor’s finding. See attached corrective action plan.