Finding Text
Assistance Listing: 84.351 C.A.R.E.
Condition:
Cleveland Play House does not have adequate documentation to support all charges to the federal
program.
Of the 40 payroll charges tested, 2 did not have adequate documentation.
Criteria:
2 CFR 200.430(i) states that charges to Federal awards for salaries and wages must be based on
records that accurately reflect the work performed.
2 CFR 200.403(g) states that for costs to be allowed under Federal awards, they must be adequately
documented.
Cause:
Due to significant organizational turnover in fiscal years 2022, 2023, and 2024, certain individuals
did not have expense reimbursements requested based on actual hours worked on grant related
activities. Although management maintained authorized time cards during each pay period, expense
reimbursements were requested in a greater amount than hours actually worked on the grant.
Effect:
Cleveland Play House did not have adequate documentation to support all costs charged to the federal
program. In addition, an ineffective financial management system could lead to incorrect
identification of costs charged to a federal program and an inability to substantiate that doublecharging
did not occur.
Repeat finding:
This is a repeat finding, refer to 2022-002 and 2023-002.
Questioned costs:
Payroll: $3,846
Recommendation:
We continue to recommend that Cleveland Play House develop a policy and procedure to ensure that
all hours submitted for federal reimbursement are supported with timesheets that are approved by a
supervisor.
Views of responsible officials:
Management concurs with this recommendation. See also corrective action plan.