2022-3 Assistance Listing 93.193 Urban Indian Health Services Condition and Perspective Information: Accounting records do not accurately reflect the amounts reported on program expenditure billing reports. In addition, the Organization did not have supporting timesheets for salary costs charged to the program. The Organization used budget amounts that were not supported by actual results. Criteria: Accounting records should be an accurate representation of the financial activity throughout the year as evidenced in the general ledger. Allowable payroll costs are to be supported by detailed records. Cause: Budget amounts were believed to be fair estimates of actual results. Effect: Noncompliance with Allowable Cost/Cost Principles. Questioned Costs: Unknown. Repeated Finding: No. Recommendation: The Organization should record the actual amounts spent by each program and government funding source in their accounting records which should match the billing reports. The Organization should also maintain adequate support of payroll charges based on timesheets of actual time spent on the program. Views of responsible officials of the auditee: Juel Fairbanks Chemical Dependency Services agrees with the finding. Summary of Corrective Action Plan: The Organization will maintain timesheets to support all payroll charges to the program. They will also use information that is supported by the general ledger to prepare grant billing reports.