Answer: One payroll cost was incorrectly allocated during testing.
Trend: This issue appears to be an isolated incident, confirmed by reviewing other pay periods.
List: Follow up with IWF to ensure proper allocation practices are reinforced.
Finding Text
During our testing of allowable costs, we discovered that one of the 14 payroll costs tested had an incorrect allocation. CLA determined this to be an isolated incident after review of additional pay periods and discussion with IWF.