Finding Text
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include
appropriate controls and documentation to support the distribution of the employee's wages among specific activities if the
employee works on more than one award. Condition: Of the testing population of 40 payroll transactions tested, for 10 transactions the Center was unable to
provide a timesheet or other documentation to substantiate the application of the individual's time for that period. Cause: Due to limited staffing resources, the Center was not able to ensure maintenance of adequate documentation. Effect: The Center is not able to demonstrate that the personnel expenses allocated to the grant was proper and ensure
avoidance of duplication of funding requests for the same amounts. Questioned Costs: Our sample of 40 items consisted of $76,186 in costs of which $1,384 were identified as known
questioned costs. This amount was extrapolated for the total payroll costs of $3,173,321 which results in an extrapolated
value of $57,656 of likely questioned costs. Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that the
costs are supported by a system of internal controls which provides reasonable assurance that the charges are accurate,
are properly allocated, and reasonably reflect the total activity for which the employee is compensated. Views of Responsible Officials: Management agrees with the finding; see corrective action plan.