2022-003 Independent Contractors Condition: Contractors provide NCIA with detailed invoices noting the work performed during the period being billed. In addition, contractors execute time and effort reports similar to employees as noted in finding 2022-002. In some cases, the final allocation to grants was not consistent with the detail reported on contractor billing invoices and of time and effort reports. Criteria: Contractor costs should be charged to NCIA?s federal programs consistent with the invoices prepared and/or time and effort reports provided by the contractor. Cause: NCIA did not maintain policies and procedures to properly review and reconcile contractor invoices to time and effort reporting. Effect: Contractor costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure proper review and approval of all invoices received prior to such amounts being recorded in NCIA?s accounting records.
2022-004 Fringe Benefits Condition: During part of the year under audit, NCIA charged fringe benefits to federal awards using a fixed rate of 21%. Criteria: NCIA should regularly calculate its actual fringe benefit rates and make timely adjustments to amounts billed under federal awards. Cause: NCIA did not maintain policies and procedures to properly review and update fringe benefit rates for part of the year under audit. Effect: Fringe benefit costs could be incorrectly billed. Recommendation: NCIA should use actual payroll amounts and allocate costs based on the percentage of employees time spent on grant related work.
2022-002 Employee Time sheets and Time and Effort Reporting Condition: Employees working on federal grants complete time and effort reports, on at least a monthly basis, noting the hours performed across NCIA?s federal programs. For some tested employees, a time and effort report showing hours worked could not be provided. In addition, time is billed monthly based on the monthly time and effort report, but adjustments are not always made when pay periods cross over multiple months. Criteria: All employees should record time to support the allocation on their time and effort reports, noting the hours worked across the various functions of their employment responsibilities. These reports should also be recorded on a pay period basis. Cause: NCIA did not fully enforce policies and procedures requiring employee hourly reporting. Effect: Payroll costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure all employees prepare weekly time sheets, noting the work performed during the week. Such time sheets should be properly reviewed and approved by supervisory staff and provided to the accounting team through NCIA?s payroll system to be used as a basis for allocating payroll costs. Additionally, time and effort reports and grant billing should be completed and reconciled each pay period.
2022-002 Employee Time sheets and Time and Effort Reporting Condition: Employees working on federal grants complete time and effort reports, on at least a monthly basis, noting the hours performed across NCIA?s federal programs. For some tested employees, a time and effort report showing hours worked could not be provided. In addition, time is billed monthly based on the monthly time and effort report, but adjustments are not always made when pay periods cross over multiple months. Criteria: All employees should record time to support the allocation on their time and effort reports, noting the hours worked across the various functions of their employment responsibilities. These reports should also be recorded on a pay period basis. Cause: NCIA did not fully enforce policies and procedures requiring employee hourly reporting. Effect: Payroll costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure all employees prepare weekly time sheets, noting the work performed during the week. Such time sheets should be properly reviewed and approved by supervisory staff and provided to the accounting team through NCIA?s payroll system to be used as a basis for allocating payroll costs. Additionally, time and effort reports and grant billing should be completed and reconciled each pay period.
2022-003 Independent Contractors Condition: Contractors provide NCIA with detailed invoices noting the work performed during the period being billed. In addition, contractors execute time and effort reports similar to employees as noted in finding 2022-002. In some cases, the final allocation to grants was not consistent with the detail reported on contractor billing invoices and of time and effort reports. Criteria: Contractor costs should be charged to NCIA?s federal programs consistent with the invoices prepared and/or time and effort reports provided by the contractor. Cause: NCIA did not maintain policies and procedures to properly review and reconcile contractor invoices to time and effort reporting. Effect: Contractor costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure proper review and approval of all invoices received prior to such amounts being recorded in NCIA?s accounting records.
2022-004 Fringe Benefits Condition: During part of the year under audit, NCIA charged fringe benefits to federal awards using a fixed rate of 21%. Criteria: NCIA should regularly calculate its actual fringe benefit rates and make timely adjustments to amounts billed under federal awards. Cause: NCIA did not maintain policies and procedures to properly review and update fringe benefit rates for part of the year under audit. Effect: Fringe benefit costs could be incorrectly billed. Recommendation: NCIA should use actual payroll amounts and allocate costs based on the percentage of employees time spent on grant related work.
2022-002 Employee Time sheets and Time and Effort Reporting Condition: Employees working on federal grants complete time and effort reports, on at least a monthly basis, noting the hours performed across NCIA?s federal programs. For some tested employees, a time and effort report showing hours worked could not be provided. In addition, time is billed monthly based on the monthly time and effort report, but adjustments are not always made when pay periods cross over multiple months. Criteria: All employees should record time to support the allocation on their time and effort reports, noting the hours worked across the various functions of their employment responsibilities. These reports should also be recorded on a pay period basis. Cause: NCIA did not fully enforce policies and procedures requiring employee hourly reporting. Effect: Payroll costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure all employees prepare weekly time sheets, noting the work performed during the week. Such time sheets should be properly reviewed and approved by supervisory staff and provided to the accounting team through NCIA?s payroll system to be used as a basis for allocating payroll costs. Additionally, time and effort reports and grant billing should be completed and reconciled each pay period.
2022-003 Independent Contractors Condition: Contractors provide NCIA with detailed invoices noting the work performed during the period being billed. In addition, contractors execute time and effort reports similar to employees as noted in finding 2022-002. In some cases, the final allocation to grants was not consistent with the detail reported on contractor billing invoices and of time and effort reports. Criteria: Contractor costs should be charged to NCIA?s federal programs consistent with the invoices prepared and/or time and effort reports provided by the contractor. Cause: NCIA did not maintain policies and procedures to properly review and reconcile contractor invoices to time and effort reporting. Effect: Contractor costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure proper review and approval of all invoices received prior to such amounts being recorded in NCIA?s accounting records.
2022-004 Fringe Benefits Condition: During part of the year under audit, NCIA charged fringe benefits to federal awards using a fixed rate of 21%. Criteria: NCIA should regularly calculate its actual fringe benefit rates and make timely adjustments to amounts billed under federal awards. Cause: NCIA did not maintain policies and procedures to properly review and update fringe benefit rates for part of the year under audit. Effect: Fringe benefit costs could be incorrectly billed. Recommendation: NCIA should use actual payroll amounts and allocate costs based on the percentage of employees time spent on grant related work.
2022-002 Employee Time sheets and Time and Effort Reporting Condition: Employees working on federal grants complete time and effort reports, on at least a monthly basis, noting the hours performed across NCIA?s federal programs. For some tested employees, a time and effort report showing hours worked could not be provided. In addition, time is billed monthly based on the monthly time and effort report, but adjustments are not always made when pay periods cross over multiple months. Criteria: All employees should record time to support the allocation on their time and effort reports, noting the hours worked across the various functions of their employment responsibilities. These reports should also be recorded on a pay period basis. Cause: NCIA did not fully enforce policies and procedures requiring employee hourly reporting. Effect: Payroll costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure all employees prepare weekly time sheets, noting the work performed during the week. Such time sheets should be properly reviewed and approved by supervisory staff and provided to the accounting team through NCIA?s payroll system to be used as a basis for allocating payroll costs. Additionally, time and effort reports and grant billing should be completed and reconciled each pay period.
2022-003 Independent Contractors Condition: Contractors provide NCIA with detailed invoices noting the work performed during the period being billed. In addition, contractors execute time and effort reports similar to employees as noted in finding 2022-002. In some cases, the final allocation to grants was not consistent with the detail reported on contractor billing invoices and of time and effort reports. Criteria: Contractor costs should be charged to NCIA?s federal programs consistent with the invoices prepared and/or time and effort reports provided by the contractor. Cause: NCIA did not maintain policies and procedures to properly review and reconcile contractor invoices to time and effort reporting. Effect: Contractor costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure proper review and approval of all invoices received prior to such amounts being recorded in NCIA?s accounting records.
2022-004 Fringe Benefits Condition: During part of the year under audit, NCIA charged fringe benefits to federal awards using a fixed rate of 21%. Criteria: NCIA should regularly calculate its actual fringe benefit rates and make timely adjustments to amounts billed under federal awards. Cause: NCIA did not maintain policies and procedures to properly review and update fringe benefit rates for part of the year under audit. Effect: Fringe benefit costs could be incorrectly billed. Recommendation: NCIA should use actual payroll amounts and allocate costs based on the percentage of employees time spent on grant related work.
2022-002 Employee Time sheets and Time and Effort Reporting Condition: Employees working on federal grants complete time and effort reports, on at least a monthly basis, noting the hours performed across NCIA?s federal programs. For some tested employees, a time and effort report showing hours worked could not be provided. In addition, time is billed monthly based on the monthly time and effort report, but adjustments are not always made when pay periods cross over multiple months. Criteria: All employees should record time to support the allocation on their time and effort reports, noting the hours worked across the various functions of their employment responsibilities. These reports should also be recorded on a pay period basis. Cause: NCIA did not fully enforce policies and procedures requiring employee hourly reporting. Effect: Payroll costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure all employees prepare weekly time sheets, noting the work performed during the week. Such time sheets should be properly reviewed and approved by supervisory staff and provided to the accounting team through NCIA?s payroll system to be used as a basis for allocating payroll costs. Additionally, time and effort reports and grant billing should be completed and reconciled each pay period.
2022-003 Independent Contractors Condition: Contractors provide NCIA with detailed invoices noting the work performed during the period being billed. In addition, contractors execute time and effort reports similar to employees as noted in finding 2022-002. In some cases, the final allocation to grants was not consistent with the detail reported on contractor billing invoices and of time and effort reports. Criteria: Contractor costs should be charged to NCIA?s federal programs consistent with the invoices prepared and/or time and effort reports provided by the contractor. Cause: NCIA did not maintain policies and procedures to properly review and reconcile contractor invoices to time and effort reporting. Effect: Contractor costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure proper review and approval of all invoices received prior to such amounts being recorded in NCIA?s accounting records.
2022-004 Fringe Benefits Condition: During part of the year under audit, NCIA charged fringe benefits to federal awards using a fixed rate of 21%. Criteria: NCIA should regularly calculate its actual fringe benefit rates and make timely adjustments to amounts billed under federal awards. Cause: NCIA did not maintain policies and procedures to properly review and update fringe benefit rates for part of the year under audit. Effect: Fringe benefit costs could be incorrectly billed. Recommendation: NCIA should use actual payroll amounts and allocate costs based on the percentage of employees time spent on grant related work.
2022-002 Employee Time sheets and Time and Effort Reporting Condition: Employees working on federal grants complete time and effort reports, on at least a monthly basis, noting the hours performed across NCIA?s federal programs. For some tested employees, a time and effort report showing hours worked could not be provided. In addition, time is billed monthly based on the monthly time and effort report, but adjustments are not always made when pay periods cross over multiple months. Criteria: All employees should record time to support the allocation on their time and effort reports, noting the hours worked across the various functions of their employment responsibilities. These reports should also be recorded on a pay period basis. Cause: NCIA did not fully enforce policies and procedures requiring employee hourly reporting. Effect: Payroll costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure all employees prepare weekly time sheets, noting the work performed during the week. Such time sheets should be properly reviewed and approved by supervisory staff and provided to the accounting team through NCIA?s payroll system to be used as a basis for allocating payroll costs. Additionally, time and effort reports and grant billing should be completed and reconciled each pay period.
2022-003 Independent Contractors Condition: Contractors provide NCIA with detailed invoices noting the work performed during the period being billed. In addition, contractors execute time and effort reports similar to employees as noted in finding 2022-002. In some cases, the final allocation to grants was not consistent with the detail reported on contractor billing invoices and of time and effort reports. Criteria: Contractor costs should be charged to NCIA?s federal programs consistent with the invoices prepared and/or time and effort reports provided by the contractor. Cause: NCIA did not maintain policies and procedures to properly review and reconcile contractor invoices to time and effort reporting. Effect: Contractor costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure proper review and approval of all invoices received prior to such amounts being recorded in NCIA?s accounting records.
2022-004 Fringe Benefits Condition: During part of the year under audit, NCIA charged fringe benefits to federal awards using a fixed rate of 21%. Criteria: NCIA should regularly calculate its actual fringe benefit rates and make timely adjustments to amounts billed under federal awards. Cause: NCIA did not maintain policies and procedures to properly review and update fringe benefit rates for part of the year under audit. Effect: Fringe benefit costs could be incorrectly billed. Recommendation: NCIA should use actual payroll amounts and allocate costs based on the percentage of employees time spent on grant related work.
2022-002 Employee Time sheets and Time and Effort Reporting Condition: Employees working on federal grants complete time and effort reports, on at least a monthly basis, noting the hours performed across NCIA?s federal programs. For some tested employees, a time and effort report showing hours worked could not be provided. In addition, time is billed monthly based on the monthly time and effort report, but adjustments are not always made when pay periods cross over multiple months. Criteria: All employees should record time to support the allocation on their time and effort reports, noting the hours worked across the various functions of their employment responsibilities. These reports should also be recorded on a pay period basis. Cause: NCIA did not fully enforce policies and procedures requiring employee hourly reporting. Effect: Payroll costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure all employees prepare weekly time sheets, noting the work performed during the week. Such time sheets should be properly reviewed and approved by supervisory staff and provided to the accounting team through NCIA?s payroll system to be used as a basis for allocating payroll costs. Additionally, time and effort reports and grant billing should be completed and reconciled each pay period.
2022-003 Independent Contractors Condition: Contractors provide NCIA with detailed invoices noting the work performed during the period being billed. In addition, contractors execute time and effort reports similar to employees as noted in finding 2022-002. In some cases, the final allocation to grants was not consistent with the detail reported on contractor billing invoices and of time and effort reports. Criteria: Contractor costs should be charged to NCIA?s federal programs consistent with the invoices prepared and/or time and effort reports provided by the contractor. Cause: NCIA did not maintain policies and procedures to properly review and reconcile contractor invoices to time and effort reporting. Effect: Contractor costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure proper review and approval of all invoices received prior to such amounts being recorded in NCIA?s accounting records.
2022-004 Fringe Benefits Condition: During part of the year under audit, NCIA charged fringe benefits to federal awards using a fixed rate of 21%. Criteria: NCIA should regularly calculate its actual fringe benefit rates and make timely adjustments to amounts billed under federal awards. Cause: NCIA did not maintain policies and procedures to properly review and update fringe benefit rates for part of the year under audit. Effect: Fringe benefit costs could be incorrectly billed. Recommendation: NCIA should use actual payroll amounts and allocate costs based on the percentage of employees time spent on grant related work.
2022-002 Employee Time sheets and Time and Effort Reporting Condition: Employees working on federal grants complete time and effort reports, on at least a monthly basis, noting the hours performed across NCIA?s federal programs. For some tested employees, a time and effort report showing hours worked could not be provided. In addition, time is billed monthly based on the monthly time and effort report, but adjustments are not always made when pay periods cross over multiple months. Criteria: All employees should record time to support the allocation on their time and effort reports, noting the hours worked across the various functions of their employment responsibilities. These reports should also be recorded on a pay period basis. Cause: NCIA did not fully enforce policies and procedures requiring employee hourly reporting. Effect: Payroll costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure all employees prepare weekly time sheets, noting the work performed during the week. Such time sheets should be properly reviewed and approved by supervisory staff and provided to the accounting team through NCIA?s payroll system to be used as a basis for allocating payroll costs. Additionally, time and effort reports and grant billing should be completed and reconciled each pay period.
2022-003 Independent Contractors Condition: Contractors provide NCIA with detailed invoices noting the work performed during the period being billed. In addition, contractors execute time and effort reports similar to employees as noted in finding 2022-002. In some cases, the final allocation to grants was not consistent with the detail reported on contractor billing invoices and of time and effort reports. Criteria: Contractor costs should be charged to NCIA?s federal programs consistent with the invoices prepared and/or time and effort reports provided by the contractor. Cause: NCIA did not maintain policies and procedures to properly review and reconcile contractor invoices to time and effort reporting. Effect: Contractor costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure proper review and approval of all invoices received prior to such amounts being recorded in NCIA?s accounting records.
2022-004 Fringe Benefits Condition: During part of the year under audit, NCIA charged fringe benefits to federal awards using a fixed rate of 21%. Criteria: NCIA should regularly calculate its actual fringe benefit rates and make timely adjustments to amounts billed under federal awards. Cause: NCIA did not maintain policies and procedures to properly review and update fringe benefit rates for part of the year under audit. Effect: Fringe benefit costs could be incorrectly billed. Recommendation: NCIA should use actual payroll amounts and allocate costs based on the percentage of employees time spent on grant related work.
2022-002 Employee Time sheets and Time and Effort Reporting Condition: Employees working on federal grants complete time and effort reports, on at least a monthly basis, noting the hours performed across NCIA?s federal programs. For some tested employees, a time and effort report showing hours worked could not be provided. In addition, time is billed monthly based on the monthly time and effort report, but adjustments are not always made when pay periods cross over multiple months. Criteria: All employees should record time to support the allocation on their time and effort reports, noting the hours worked across the various functions of their employment responsibilities. These reports should also be recorded on a pay period basis. Cause: NCIA did not fully enforce policies and procedures requiring employee hourly reporting. Effect: Payroll costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure all employees prepare weekly time sheets, noting the work performed during the week. Such time sheets should be properly reviewed and approved by supervisory staff and provided to the accounting team through NCIA?s payroll system to be used as a basis for allocating payroll costs. Additionally, time and effort reports and grant billing should be completed and reconciled each pay period.
2022-003 Independent Contractors Condition: Contractors provide NCIA with detailed invoices noting the work performed during the period being billed. In addition, contractors execute time and effort reports similar to employees as noted in finding 2022-002. In some cases, the final allocation to grants was not consistent with the detail reported on contractor billing invoices and of time and effort reports. Criteria: Contractor costs should be charged to NCIA?s federal programs consistent with the invoices prepared and/or time and effort reports provided by the contractor. Cause: NCIA did not maintain policies and procedures to properly review and reconcile contractor invoices to time and effort reporting. Effect: Contractor costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure proper review and approval of all invoices received prior to such amounts being recorded in NCIA?s accounting records.
2022-004 Fringe Benefits Condition: During part of the year under audit, NCIA charged fringe benefits to federal awards using a fixed rate of 21%. Criteria: NCIA should regularly calculate its actual fringe benefit rates and make timely adjustments to amounts billed under federal awards. Cause: NCIA did not maintain policies and procedures to properly review and update fringe benefit rates for part of the year under audit. Effect: Fringe benefit costs could be incorrectly billed. Recommendation: NCIA should use actual payroll amounts and allocate costs based on the percentage of employees time spent on grant related work.
2022-003 Independent Contractors Condition: Contractors provide NCIA with detailed invoices noting the work performed during the period being billed. In addition, contractors execute time and effort reports similar to employees as noted in finding 2022-002. In some cases, the final allocation to grants was not consistent with the detail reported on contractor billing invoices and of time and effort reports. Criteria: Contractor costs should be charged to NCIA?s federal programs consistent with the invoices prepared and/or time and effort reports provided by the contractor. Cause: NCIA did not maintain policies and procedures to properly review and reconcile contractor invoices to time and effort reporting. Effect: Contractor costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure proper review and approval of all invoices received prior to such amounts being recorded in NCIA?s accounting records.
2022-004 Fringe Benefits Condition: During part of the year under audit, NCIA charged fringe benefits to federal awards using a fixed rate of 21%. Criteria: NCIA should regularly calculate its actual fringe benefit rates and make timely adjustments to amounts billed under federal awards. Cause: NCIA did not maintain policies and procedures to properly review and update fringe benefit rates for part of the year under audit. Effect: Fringe benefit costs could be incorrectly billed. Recommendation: NCIA should use actual payroll amounts and allocate costs based on the percentage of employees time spent on grant related work.
2022-002 Employee Time sheets and Time and Effort Reporting Condition: Employees working on federal grants complete time and effort reports, on at least a monthly basis, noting the hours performed across NCIA?s federal programs. For some tested employees, a time and effort report showing hours worked could not be provided. In addition, time is billed monthly based on the monthly time and effort report, but adjustments are not always made when pay periods cross over multiple months. Criteria: All employees should record time to support the allocation on their time and effort reports, noting the hours worked across the various functions of their employment responsibilities. These reports should also be recorded on a pay period basis. Cause: NCIA did not fully enforce policies and procedures requiring employee hourly reporting. Effect: Payroll costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure all employees prepare weekly time sheets, noting the work performed during the week. Such time sheets should be properly reviewed and approved by supervisory staff and provided to the accounting team through NCIA?s payroll system to be used as a basis for allocating payroll costs. Additionally, time and effort reports and grant billing should be completed and reconciled each pay period.
2022-002 Employee Time sheets and Time and Effort Reporting Condition: Employees working on federal grants complete time and effort reports, on at least a monthly basis, noting the hours performed across NCIA?s federal programs. For some tested employees, a time and effort report showing hours worked could not be provided. In addition, time is billed monthly based on the monthly time and effort report, but adjustments are not always made when pay periods cross over multiple months. Criteria: All employees should record time to support the allocation on their time and effort reports, noting the hours worked across the various functions of their employment responsibilities. These reports should also be recorded on a pay period basis. Cause: NCIA did not fully enforce policies and procedures requiring employee hourly reporting. Effect: Payroll costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure all employees prepare weekly time sheets, noting the work performed during the week. Such time sheets should be properly reviewed and approved by supervisory staff and provided to the accounting team through NCIA?s payroll system to be used as a basis for allocating payroll costs. Additionally, time and effort reports and grant billing should be completed and reconciled each pay period.
2022-003 Independent Contractors Condition: Contractors provide NCIA with detailed invoices noting the work performed during the period being billed. In addition, contractors execute time and effort reports similar to employees as noted in finding 2022-002. In some cases, the final allocation to grants was not consistent with the detail reported on contractor billing invoices and of time and effort reports. Criteria: Contractor costs should be charged to NCIA?s federal programs consistent with the invoices prepared and/or time and effort reports provided by the contractor. Cause: NCIA did not maintain policies and procedures to properly review and reconcile contractor invoices to time and effort reporting. Effect: Contractor costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure proper review and approval of all invoices received prior to such amounts being recorded in NCIA?s accounting records.
2022-004 Fringe Benefits Condition: During part of the year under audit, NCIA charged fringe benefits to federal awards using a fixed rate of 21%. Criteria: NCIA should regularly calculate its actual fringe benefit rates and make timely adjustments to amounts billed under federal awards. Cause: NCIA did not maintain policies and procedures to properly review and update fringe benefit rates for part of the year under audit. Effect: Fringe benefit costs could be incorrectly billed. Recommendation: NCIA should use actual payroll amounts and allocate costs based on the percentage of employees time spent on grant related work.
2022-002 Employee Time sheets and Time and Effort Reporting Condition: Employees working on federal grants complete time and effort reports, on at least a monthly basis, noting the hours performed across NCIA?s federal programs. For some tested employees, a time and effort report showing hours worked could not be provided. In addition, time is billed monthly based on the monthly time and effort report, but adjustments are not always made when pay periods cross over multiple months. Criteria: All employees should record time to support the allocation on their time and effort reports, noting the hours worked across the various functions of their employment responsibilities. These reports should also be recorded on a pay period basis. Cause: NCIA did not fully enforce policies and procedures requiring employee hourly reporting. Effect: Payroll costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure all employees prepare weekly time sheets, noting the work performed during the week. Such time sheets should be properly reviewed and approved by supervisory staff and provided to the accounting team through NCIA?s payroll system to be used as a basis for allocating payroll costs. Additionally, time and effort reports and grant billing should be completed and reconciled each pay period.
2022-003 Independent Contractors Condition: Contractors provide NCIA with detailed invoices noting the work performed during the period being billed. In addition, contractors execute time and effort reports similar to employees as noted in finding 2022-002. In some cases, the final allocation to grants was not consistent with the detail reported on contractor billing invoices and of time and effort reports. Criteria: Contractor costs should be charged to NCIA?s federal programs consistent with the invoices prepared and/or time and effort reports provided by the contractor. Cause: NCIA did not maintain policies and procedures to properly review and reconcile contractor invoices to time and effort reporting. Effect: Contractor costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure proper review and approval of all invoices received prior to such amounts being recorded in NCIA?s accounting records.
2022-004 Fringe Benefits Condition: During part of the year under audit, NCIA charged fringe benefits to federal awards using a fixed rate of 21%. Criteria: NCIA should regularly calculate its actual fringe benefit rates and make timely adjustments to amounts billed under federal awards. Cause: NCIA did not maintain policies and procedures to properly review and update fringe benefit rates for part of the year under audit. Effect: Fringe benefit costs could be incorrectly billed. Recommendation: NCIA should use actual payroll amounts and allocate costs based on the percentage of employees time spent on grant related work.
2022-002 Employee Time sheets and Time and Effort Reporting Condition: Employees working on federal grants complete time and effort reports, on at least a monthly basis, noting the hours performed across NCIA?s federal programs. For some tested employees, a time and effort report showing hours worked could not be provided. In addition, time is billed monthly based on the monthly time and effort report, but adjustments are not always made when pay periods cross over multiple months. Criteria: All employees should record time to support the allocation on their time and effort reports, noting the hours worked across the various functions of their employment responsibilities. These reports should also be recorded on a pay period basis. Cause: NCIA did not fully enforce policies and procedures requiring employee hourly reporting. Effect: Payroll costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure all employees prepare weekly time sheets, noting the work performed during the week. Such time sheets should be properly reviewed and approved by supervisory staff and provided to the accounting team through NCIA?s payroll system to be used as a basis for allocating payroll costs. Additionally, time and effort reports and grant billing should be completed and reconciled each pay period.
2022-003 Independent Contractors Condition: Contractors provide NCIA with detailed invoices noting the work performed during the period being billed. In addition, contractors execute time and effort reports similar to employees as noted in finding 2022-002. In some cases, the final allocation to grants was not consistent with the detail reported on contractor billing invoices and of time and effort reports. Criteria: Contractor costs should be charged to NCIA?s federal programs consistent with the invoices prepared and/or time and effort reports provided by the contractor. Cause: NCIA did not maintain policies and procedures to properly review and reconcile contractor invoices to time and effort reporting. Effect: Contractor costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure proper review and approval of all invoices received prior to such amounts being recorded in NCIA?s accounting records.
2022-004 Fringe Benefits Condition: During part of the year under audit, NCIA charged fringe benefits to federal awards using a fixed rate of 21%. Criteria: NCIA should regularly calculate its actual fringe benefit rates and make timely adjustments to amounts billed under federal awards. Cause: NCIA did not maintain policies and procedures to properly review and update fringe benefit rates for part of the year under audit. Effect: Fringe benefit costs could be incorrectly billed. Recommendation: NCIA should use actual payroll amounts and allocate costs based on the percentage of employees time spent on grant related work.
2022-002 Employee Time sheets and Time and Effort Reporting Condition: Employees working on federal grants complete time and effort reports, on at least a monthly basis, noting the hours performed across NCIA?s federal programs. For some tested employees, a time and effort report showing hours worked could not be provided. In addition, time is billed monthly based on the monthly time and effort report, but adjustments are not always made when pay periods cross over multiple months. Criteria: All employees should record time to support the allocation on their time and effort reports, noting the hours worked across the various functions of their employment responsibilities. These reports should also be recorded on a pay period basis. Cause: NCIA did not fully enforce policies and procedures requiring employee hourly reporting. Effect: Payroll costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure all employees prepare weekly time sheets, noting the work performed during the week. Such time sheets should be properly reviewed and approved by supervisory staff and provided to the accounting team through NCIA?s payroll system to be used as a basis for allocating payroll costs. Additionally, time and effort reports and grant billing should be completed and reconciled each pay period.
2022-003 Independent Contractors Condition: Contractors provide NCIA with detailed invoices noting the work performed during the period being billed. In addition, contractors execute time and effort reports similar to employees as noted in finding 2022-002. In some cases, the final allocation to grants was not consistent with the detail reported on contractor billing invoices and of time and effort reports. Criteria: Contractor costs should be charged to NCIA?s federal programs consistent with the invoices prepared and/or time and effort reports provided by the contractor. Cause: NCIA did not maintain policies and procedures to properly review and reconcile contractor invoices to time and effort reporting. Effect: Contractor costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure proper review and approval of all invoices received prior to such amounts being recorded in NCIA?s accounting records.
2022-004 Fringe Benefits Condition: During part of the year under audit, NCIA charged fringe benefits to federal awards using a fixed rate of 21%. Criteria: NCIA should regularly calculate its actual fringe benefit rates and make timely adjustments to amounts billed under federal awards. Cause: NCIA did not maintain policies and procedures to properly review and update fringe benefit rates for part of the year under audit. Effect: Fringe benefit costs could be incorrectly billed. Recommendation: NCIA should use actual payroll amounts and allocate costs based on the percentage of employees time spent on grant related work.
2022-002 Employee Time sheets and Time and Effort Reporting Condition: Employees working on federal grants complete time and effort reports, on at least a monthly basis, noting the hours performed across NCIA?s federal programs. For some tested employees, a time and effort report showing hours worked could not be provided. In addition, time is billed monthly based on the monthly time and effort report, but adjustments are not always made when pay periods cross over multiple months. Criteria: All employees should record time to support the allocation on their time and effort reports, noting the hours worked across the various functions of their employment responsibilities. These reports should also be recorded on a pay period basis. Cause: NCIA did not fully enforce policies and procedures requiring employee hourly reporting. Effect: Payroll costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure all employees prepare weekly time sheets, noting the work performed during the week. Such time sheets should be properly reviewed and approved by supervisory staff and provided to the accounting team through NCIA?s payroll system to be used as a basis for allocating payroll costs. Additionally, time and effort reports and grant billing should be completed and reconciled each pay period.
2022-003 Independent Contractors Condition: Contractors provide NCIA with detailed invoices noting the work performed during the period being billed. In addition, contractors execute time and effort reports similar to employees as noted in finding 2022-002. In some cases, the final allocation to grants was not consistent with the detail reported on contractor billing invoices and of time and effort reports. Criteria: Contractor costs should be charged to NCIA?s federal programs consistent with the invoices prepared and/or time and effort reports provided by the contractor. Cause: NCIA did not maintain policies and procedures to properly review and reconcile contractor invoices to time and effort reporting. Effect: Contractor costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure proper review and approval of all invoices received prior to such amounts being recorded in NCIA?s accounting records.
2022-004 Fringe Benefits Condition: During part of the year under audit, NCIA charged fringe benefits to federal awards using a fixed rate of 21%. Criteria: NCIA should regularly calculate its actual fringe benefit rates and make timely adjustments to amounts billed under federal awards. Cause: NCIA did not maintain policies and procedures to properly review and update fringe benefit rates for part of the year under audit. Effect: Fringe benefit costs could be incorrectly billed. Recommendation: NCIA should use actual payroll amounts and allocate costs based on the percentage of employees time spent on grant related work.
2022-002 Employee Time sheets and Time and Effort Reporting Condition: Employees working on federal grants complete time and effort reports, on at least a monthly basis, noting the hours performed across NCIA?s federal programs. For some tested employees, a time and effort report showing hours worked could not be provided. In addition, time is billed monthly based on the monthly time and effort report, but adjustments are not always made when pay periods cross over multiple months. Criteria: All employees should record time to support the allocation on their time and effort reports, noting the hours worked across the various functions of their employment responsibilities. These reports should also be recorded on a pay period basis. Cause: NCIA did not fully enforce policies and procedures requiring employee hourly reporting. Effect: Payroll costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure all employees prepare weekly time sheets, noting the work performed during the week. Such time sheets should be properly reviewed and approved by supervisory staff and provided to the accounting team through NCIA?s payroll system to be used as a basis for allocating payroll costs. Additionally, time and effort reports and grant billing should be completed and reconciled each pay period.
2022-003 Independent Contractors Condition: Contractors provide NCIA with detailed invoices noting the work performed during the period being billed. In addition, contractors execute time and effort reports similar to employees as noted in finding 2022-002. In some cases, the final allocation to grants was not consistent with the detail reported on contractor billing invoices and of time and effort reports. Criteria: Contractor costs should be charged to NCIA?s federal programs consistent with the invoices prepared and/or time and effort reports provided by the contractor. Cause: NCIA did not maintain policies and procedures to properly review and reconcile contractor invoices to time and effort reporting. Effect: Contractor costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure proper review and approval of all invoices received prior to such amounts being recorded in NCIA?s accounting records.
2022-004 Fringe Benefits Condition: During part of the year under audit, NCIA charged fringe benefits to federal awards using a fixed rate of 21%. Criteria: NCIA should regularly calculate its actual fringe benefit rates and make timely adjustments to amounts billed under federal awards. Cause: NCIA did not maintain policies and procedures to properly review and update fringe benefit rates for part of the year under audit. Effect: Fringe benefit costs could be incorrectly billed. Recommendation: NCIA should use actual payroll amounts and allocate costs based on the percentage of employees time spent on grant related work.
2022-002 Employee Time sheets and Time and Effort Reporting Condition: Employees working on federal grants complete time and effort reports, on at least a monthly basis, noting the hours performed across NCIA?s federal programs. For some tested employees, a time and effort report showing hours worked could not be provided. In addition, time is billed monthly based on the monthly time and effort report, but adjustments are not always made when pay periods cross over multiple months. Criteria: All employees should record time to support the allocation on their time and effort reports, noting the hours worked across the various functions of their employment responsibilities. These reports should also be recorded on a pay period basis. Cause: NCIA did not fully enforce policies and procedures requiring employee hourly reporting. Effect: Payroll costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure all employees prepare weekly time sheets, noting the work performed during the week. Such time sheets should be properly reviewed and approved by supervisory staff and provided to the accounting team through NCIA?s payroll system to be used as a basis for allocating payroll costs. Additionally, time and effort reports and grant billing should be completed and reconciled each pay period.
2022-003 Independent Contractors Condition: Contractors provide NCIA with detailed invoices noting the work performed during the period being billed. In addition, contractors execute time and effort reports similar to employees as noted in finding 2022-002. In some cases, the final allocation to grants was not consistent with the detail reported on contractor billing invoices and of time and effort reports. Criteria: Contractor costs should be charged to NCIA?s federal programs consistent with the invoices prepared and/or time and effort reports provided by the contractor. Cause: NCIA did not maintain policies and procedures to properly review and reconcile contractor invoices to time and effort reporting. Effect: Contractor costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure proper review and approval of all invoices received prior to such amounts being recorded in NCIA?s accounting records.
2022-004 Fringe Benefits Condition: During part of the year under audit, NCIA charged fringe benefits to federal awards using a fixed rate of 21%. Criteria: NCIA should regularly calculate its actual fringe benefit rates and make timely adjustments to amounts billed under federal awards. Cause: NCIA did not maintain policies and procedures to properly review and update fringe benefit rates for part of the year under audit. Effect: Fringe benefit costs could be incorrectly billed. Recommendation: NCIA should use actual payroll amounts and allocate costs based on the percentage of employees time spent on grant related work.
2022-002 Employee Time sheets and Time and Effort Reporting Condition: Employees working on federal grants complete time and effort reports, on at least a monthly basis, noting the hours performed across NCIA?s federal programs. For some tested employees, a time and effort report showing hours worked could not be provided. In addition, time is billed monthly based on the monthly time and effort report, but adjustments are not always made when pay periods cross over multiple months. Criteria: All employees should record time to support the allocation on their time and effort reports, noting the hours worked across the various functions of their employment responsibilities. These reports should also be recorded on a pay period basis. Cause: NCIA did not fully enforce policies and procedures requiring employee hourly reporting. Effect: Payroll costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure all employees prepare weekly time sheets, noting the work performed during the week. Such time sheets should be properly reviewed and approved by supervisory staff and provided to the accounting team through NCIA?s payroll system to be used as a basis for allocating payroll costs. Additionally, time and effort reports and grant billing should be completed and reconciled each pay period.
2022-003 Independent Contractors Condition: Contractors provide NCIA with detailed invoices noting the work performed during the period being billed. In addition, contractors execute time and effort reports similar to employees as noted in finding 2022-002. In some cases, the final allocation to grants was not consistent with the detail reported on contractor billing invoices and of time and effort reports. Criteria: Contractor costs should be charged to NCIA?s federal programs consistent with the invoices prepared and/or time and effort reports provided by the contractor. Cause: NCIA did not maintain policies and procedures to properly review and reconcile contractor invoices to time and effort reporting. Effect: Contractor costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure proper review and approval of all invoices received prior to such amounts being recorded in NCIA?s accounting records.
2022-004 Fringe Benefits Condition: During part of the year under audit, NCIA charged fringe benefits to federal awards using a fixed rate of 21%. Criteria: NCIA should regularly calculate its actual fringe benefit rates and make timely adjustments to amounts billed under federal awards. Cause: NCIA did not maintain policies and procedures to properly review and update fringe benefit rates for part of the year under audit. Effect: Fringe benefit costs could be incorrectly billed. Recommendation: NCIA should use actual payroll amounts and allocate costs based on the percentage of employees time spent on grant related work.