Finding Text
Finding 2024-003: Payroll Federal Program: All Criteria: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, paragraph 430 “Compensation – personal services” requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed, and that these records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Additionally, these records must comply with established accounting policies and practices of the non-Federal entity. Condition: We noted two instances where the timesheet itself identified a code which did not match that used for the allocation spreadsheet. Cause: The Organization's review process for payroll did not identify the errors. Effect: In certain instances, the Organization cannot provide a clear trail from the supporting documentation including timesheets to the entry within the general ledger. Questioned Costs: None noted Context: It is our understanding per discussions with management that the amount allocated within the general ledger is ultimately correct. Identification as a Repeat Finding, if Applicable: Finding 2023-003 Recommendation: We recommend the Organization ensure there is a review of the payroll process to detect errors.