Finding 1163469 (2025-001)

Material Weakness Repeat Finding
Requirement
B
Questioned Costs
-
Year
2025
Accepted
2025-12-04

AI Summary

  • Issue: Payroll costs for federal awards were based on budget estimates instead of actual time worked.
  • Impact: This practice does not comply with federal requirements for accurate cost allocation.
  • Recommendation: Adjust payroll charges to reflect actual time and effort spent on federal programs.

Finding Text

Payroll costs charged to federal awards were based on predetermined budget estimates and were not subsequently adjusted to reflect actual time and effort expended on federal programs.

Corrective Action Plan

The Organization is implementing a new timekeeping procedure requiring all employees who work on federal awards to complete and submit after-the-fact timesheets that accurately reflect the actual hours worked on each federal project. These timesheets are reviewed and approved by supervisors before payroll charges are allocated to federal awards. Additionally, the organization provided training to staff on the new procedures to ensure understanding and compliance with Uniform Guidance requirements. This action ensures that all payroll charges to federal awards are supported by records of actual time worked, as required by federal regulations

Categories

No categories assigned yet.

Programs in Audit

ALN Program Name Expenditures
14.267 CONTINUUM OF CARE PROGRAM $553,428
21.027 CORONAVIRUS STATE AND LOCAL FISCAL RECOVERY FUNDS $235,300