Audit 408306

Criteria: Allocations for expenses charged to federal and non-federal awards should be representative of the prorata share of the expense over all programs and activities benefited by the expense. Condition: Certain expenses are allocated amongst grants and programs based on headcount. The calculations for the allocations were not applied consistently or accurately based on identified personnel. Cause: The accounting clerk responsible for the calculations used incorrect information. Amounts allocated were reviewed for reasonableness but the detailed calculations were not reviewed. Effect: Amounts computed as eligible for reimbursement were understated by a projected immaterial amount. Recommendation: The calculations supporting amounts on requests for reimbursements should be reviewed as part of the review of all expenses included on the request.