Finding Text
Criteria: 2 CFR 200.430(h)(8)(i) requires that amounts of personnel expenses are properly documented and include
appropriate controls and documentation to support the distribution of the employee's wages among specific activities if
the employee works on more than one award.
Condition: Of the testing population of 120 payroll transactions tested, for 2 transactions the Organization was unable to
provide a timesheet or other documentation to substantiate the application of the individual's time for that period. In
addition for 59 transactions, the allocation on the time sheet provided does not agree to the allocation of the individual's
wages to the program in the general ledger and voucher.
Cause: Due to limited staffing resources, the Organization was not able to ensure maintenance of adequate
documentation.
Effect: The Organization is not able to demonstrate that the personnel expenses allocated to the grant was proper and
ensure avoidance of duplication of funding requests for the same amounts.
Questioned Costs: Unknown
Recommendation: Management should review and refine its process of tracking payroll costs by grant to ensure that
the costs are supported by a system of internal controls which provides reasonable assurance that the charges are
accurate, are properly allocated, and reasonably reflect the total activity for which the employee is compensated.
Views of Responsible Officials: Management agrees with the finding; see corrective action plan.