Answer: There is a material weakness in internal controls regarding compliance with federal salary and wage requirements.
Trend: This issue indicates a lack of proper documentation and approval for personnel costs related to federal awards.
List: Follow up by implementing stronger controls to ensure accurate time and effort records for salary charges.
Finding Text
Material Weakness in Internal Control over Compliance and Other Matters Criteria:
2 CFR Part 200 Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed.
Condition:
The Organization did not have adequate controls designed to ensure the personnel cost charged to the program are documented and approved based on the time and effort spent working on the program.
Categories
Material WeaknessInternal Control / Segregation of Duties