Finding Text
Finding 2023-002, Timesheet – Timekeeping (Assistance Listing 93.567 and 93.576) Criteria: 2 CFR § 200.430 requires that the distribution of salary and wages charged to federal awards be based on actual employee activity as reflected in personnel activity reports (timesheets), prepared after-the-fact, and includes the total activity for which employees were compensated. Condition and Context: The Organization’s current timesheet does not include the allocation of hours worked by program, neither the schedule provided that support employees’ payroll allocation agreed for 14 out of the 48 sampled selected. Cause: Internal controls over the accurate distribution of hours on the timesheets were not operating effectively or designed properly as well as the worksheets that support the payroll allocation. Effect: The timesheets or worksheets do not support the allocation of time charged to the programs. Identification as a repeat finding: No. Questioned costs: None. Recommendation: We recommend that the Organization strengthen its policies and procedures for the timekeeping and distribution of the employees’ hours in accordance with the requirements of the federal programs.