Finding 1127953 (2024-003)

Criteria or Specific Requirement: Wages should be allocated to federal and state programs on the basis of time spent in each program. Condition: Based on review of timesheets, there were discrepancies between wages that were charged to the grant and the wages that should have been charged to the grant based on the number of hours worked. Questioned costs: $1,187. Context: Of the 30 items in our payroll sample, 18 had differences between the wages that were charged to the grant and the wages that should have been charged to the grant based on the number of hours worked. The finding was specific to payroll costs. Payroll costs accounted for 11% of the total costs applied to the grant. Cause: Staff incorrectly coded their time to general case management instead of the specific grant funding code. Effect: Wages could be charged to the wrong federal awards and not be detected and corrected. Repeat Finding: No Recommendation: We recommend the Organization provide training to staff regarding time entry and utilize another member of management to review and approve the timesheets routinely. Views of Responsible Officials: There is no disagreement with the audit finding.