Finding Text
Condition: Cost allocations for salaries and related expenses allocated across program activities, including federal award programs, did not agree to the approved timecards. Criteria: Internal controls should be in place and consistently applied that provide reasonable assurance that cost allocations represent the correct allocation of employee-related costs based on the time spent by the applicable employees. Cause: Timecards submitted are not consistently reconciled to the vouchers submitted for federal and other programs. Effect: Because the reconciliation process in place was not consistently followed to agree timecards to cost allocations, it is possible that an employee's time may be inappropriately allocated amongst functional activities, including federal award programs. Recommendation: Procedures should be consistently applied requiring the reconciliation of employee timecards to actual costs allocated and charged to federal and other programs. Management's Response: We agree with this finding. See corrective action plan.