Finding Text
Finding No. 2024-001: Time and Effort reporting
Federal agency : Department of the Treasury
Assistance Listing
Number: 21.027
Federal Program: COVID-19 Coronavirus State and Local Recovery Funds
Type of Finding: Significant Deficiency
Condition: For 5 of 40 payroll disbursements selected for testing, the dollar amount associated with the actual hours charged to the grant exceeded the hours incurred per the corresponding time and effort reports.
Criteria: 2 CFR 200.62 Internal control over compliance requirements for federal awards requires processes to be implemented to provide reasonable assurance regarding the achievement of program objectives.
Cause: With respect to time and effort, internal controls implemented by the Center over time and effort were not fully effective and as a result the Center over charged this grant.
Effect: Expenditures may be charged to grant accounts that are not allowable.
Repeat Finding: No
Known Questioned
Costs: $2,598
Recommendations: We recommend the Center review its time and effort procedures to ensure that proper hours are reported and hours charged do not exceed those reported as actual hours worked per the time and effort report. The Center should promptly make adjustments when hours charged exceed time and effort report. Lastly, we recommend the Center perform a “spot check” of time and effort report on a sample basis to ensure that procedures have been implemented.
View of Responsible
Officials and Planned
Corrective Action: See Corrective Action Plan