Finding Text
FINDING 2024-004 – PAYROLL ALLOCATION SUPPORT
Significant Deficiency
Federal Programs: Education Stabilization Fund – Assistance Listing Number 84.425
Criteria
Charges for Federal awards for salaries and wages must be based on records that accurately reflect work
performed (2 CFR 200.430(i)).
Condition
The Organization applied employee salary expenses to the program. While employees were applied to the grant
in line with the approved budget in total, documentation was not maintained to support how amounts applied
each pay period were determined.
Cause and Effect
In the transition of accounting staff, this information was not maintained. The Organization is unable to
document how amounts were determined and applied to the grant.
Recommendation
We recommend the Organization develop internal controls to ensure proper documentation to support the
allocation of payroll is maintained.
Views of Responsible Officials and Planned Corrective Actions
The Organization’s Corrective Action Plan is included on pages 42 through 44.