Finding Text
The approved budget for the grant included two Authority employees both of which are salaried employees. During the audit procedures performed for testing payroll charged as direct cost reimbursement for the grant award, the auditors noted that the Authority allocated the approved budgeted payroll evenly throughout the year to the grant versus specifically identifying and allocating actual time incurred on the grant as a reimbursement request. One of the employees did have a timesheet and did indicate time was incurred on the grant but no actual hours were quantified on the timesheet. The other Authority employee does not complete a timesheet as the individual is in an administrative function. There was no timesheet for this employee. The total payroll charged to the grant award was below the questioned cost threshold.