Finding Text
According to 2 CFR 200.430(i), charges to federal awards for salaries and wages
must be based on records that accurately reflect the work performed.
Specifically:
- Employees who work 100% on a single federal award must have certifications
stating that all time was dedicated to the grant, signed by the employee or a
supervisor with firsthand knowledge, prepared at least semi-annually.
- Employees whose time is split among multiple activities must maintain time
and effort reports reflecting actual hours worked in a manner consistent with 2
CFR 200.430(g)(vi).
- All compensation costs charged to federal awards must be supported by
appropriate documentation that complies with the federal cost principles.During the year ended June 30, 2024, we noted the following:
- Employees who charged 100% of their time to the grant lacked required
certifications or timecards documenting that their time was spent exclusively on
grant-related activities.
- In several instances, no timecards were available.
- In other cases, available timecards showed no evidence of review or approval.
- Employees who allocated only a portion of their time to the grant tracked hours
worked on the grant, multiplied by their hourly rate, rather than maintaining
records in compliance with 2 CFR 200.430(g)(vi), which requires a system of
records that accurately reflects actual work performed.
- Certain compensation costs totaling $50,000 were charged to the grant without
any supporting documentation. These amounts represent questioned costs.