Finding Text
Finding # 2024-002 Type: Immaterial noncompliance Federal Agency: U.S. Department of Commerce, National Oceanic and Atmospheric Administration Assistance Listing: 11.441 Criteria/Requirement: Per Uniform Grant Guidance 200.430, charges to federal awards for salaries and wages must be based on actual work performed, supported by internal controls, and part of the official records of the organization. Using estimated amounts do not qualify as support for charges to federal awards. Cause: Payroll costs charged to grants are based on estimated allocations not actual hours. Effect: While charges appear allowable to federal programs tested, the potential exists for hours to be inaccurately recorded or charged to programs. Recommendation: All timesheets should include allocated hours by grant before certification by the employee and review by a supervisor. Management Response: Time sheet tracking will be modified to track hours by grant so that time and effort reporting will support amount charged to the grant.