Finding Text
In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards. For the year ended June 30, 2023, Unique – AIDS did not maintain support for salary based on work performed. Salary and wages were charged based on budget estimates. The salaries and wages are not charged based on actual work performed. Unique-AIDS is not in compliance with 2 CFR 200.430. No questioned costs reported. The context is a random sampling of the federal expenditures. This is not a repeat finding from the prior year. We recommend that Unique – AIDS establish a system to determine and document the time spent and amount charged to their programs.