Audit 349811

Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 40 payroll transactions tested, for 10 transactions the Center was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. Cause: Due to limited staffing resources, the Center was not able to ensure maintenance of adequate documentation. Effect: The Center is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Our sample of 40 items consisted of $76,186 in costs of which $1,384 were identified as known questioned costs. This amount was extrapolated for the total payroll costs of $3,173,321 which results in an extrapolated value of $57,656 of likely questioned costs. Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.

Criteria: 2 CFR 200.332(b)(1) requires every subaward to include required information and is clearly identified. Condition: Review of the agreements with three subrecipients identified certain communications required were not included in the language of the agreement. Cause: The Center was not aware of the information that is required to be included in the subaward agreement. Effect: The Center was not in compliance with 2 CFR 200.332(b)(1). Questioned Costs: None Recommendation: Management should review and refine its subaward agreements to include the necessary information as required by 2 CFR 200.332(b)(1). Views of Responsible Officials: Management agrees with the finding; see corrective action plan.

Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the employee works on more than one award. Condition: Of the testing population of 40 payroll transactions tested, for 10 transactions the Center was unable to provide a timesheet or other documentation to substantiate the application of the individual's time for that period. Cause: Due to limited staffing resources, the Center was not able to ensure maintenance of adequate documentation. Effect: The Center is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure avoidance of duplication of funding requests for the same amounts. Questioned Costs: Our sample of 40 items consisted of $76,186 in costs of which $1,384 were identified as known questioned costs. This amount was extrapolated for the total payroll costs of $3,173,321 which results in an extrapolated value of $57,656 of likely questioned costs. Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.

Criteria: 2 CFR 200.332(b)(1) requires every subaward to include required information and is clearly identified. Condition: Review of the agreements with three subrecipients identified certain communications required were not included in the language of the agreement. Cause: The Center was not aware of the information that is required to be included in the subaward agreement. Effect: The Center was not in compliance with 2 CFR 200.332(b)(1). Questioned Costs: None Recommendation: Management should review and refine its subaward agreements to include the necessary information as required by 2 CFR 200.332(b)(1). Views of Responsible Officials: Management agrees with the finding; see corrective action plan.