Finding Text
Condition: Reallocations of wages and related expenditures were made on occasion without documentation that both supported the change and approved the change. The adjustments made to wages similarly impacted cost allocations based on wages.
Criteria: Charges to grants require proper authorization, clear connection to project activities, reasonable cost, and documentation of payroll hours that reflects employee time and effort.
Cause: Time charged by employees to time cards and approved by a manager did not in all cases correspond with the entry in the accounting system.
Effect: Time charged to programs are not always supported by a corresponding tracking of time and effort by the employee and approval by the manager.
Recommendation: If any adjustments are deemed necessary to an employee time card, updated approved documentation should be present to support the changes.
Questioned Costs: Undeterminable