Finding Text
Condition: In our testing of personnel costs charged to the grant, we identified the following control deficiency related to employment agreements. Signed employment agreements were not provided for four employees; One employment agreement was not signed by an authorizing official. Criteria: Under 200.403 costs charged to federal awards must be adequately supported with documentation. Cause: The Organization did not establish adequate processes and procedures related to the completion of signed employment agreements with its employees. Context: We reviewed the payroll costs for eight employees whose payroll costs were charged to the grant during the year. Questioned Costs: $0. Recommendation: We recommend the Organization establish signed employment agreements with its employees. Views of Responsible Official and Planned
Corrective Action: The Organization agrees that employment agreements for some employees were not completed or fully executed. Employment agreements and subsequent modifications for all employees will be signed by both the employee and an authorizing official and regularly reviewed by the organization for completeness