Finding Text
Finding 2024-002, Timesheet – Timekeeping (Assistance Listing 16.575 and 93.696)
Criteria: Per 2 CFR § 200.430 requires that the distribution of salary and wages charged to federal awards be based on actual employee activity as reflected in personnel activity reports (timesheets), prepared after-the-fact, and includes the total activity for which employees were compensated.
Condition and Context: The Agency’s current timesheet does not include the allocation of hours worked by program.
Cause: Internal controls over the accurate distribution of hours on the timesheets were not operating effectively or designed properly.
Effect: The timesheets do not support the allocation of time charged to the programs.
Identification as a repeat finding: Yes.
Questioned costs: None.
Recommendation: We recommend that the Agency strengthen its policies and procedures for the
timekeeping and distribution of the employees’ hours in accordance with the requirements of the
federal programs.