Finding Text
Allowable Costs/ Cost Principles: Incorrect Salary Allocations Charged to Programs: Student Support Services Program (Award No. P042A201884) For 2 of 5 time and effort reports selected for allowable costs testwork at Los Angeles Southwest College, we noted the hours worked related to this grant program per the employee’s time and effort report did not agree to the employee’s payroll amount charged to the grant as follows: – One (1) time and effort report reported no hours worked on the grant program; however, 56 hours were charged to the grant program per the general ledger of expenditures. • One (1) time and effort report reported 10.5 hours worked on the grant program; however, 62 hours were charged to the grant program per the general ledger of expenditures. Talent Search Program (Award No. P044A210635) For 1 of 4 time and effort reports selected for allowable costs testwork at Los Angeles Southwest College, we noted the hours worked related to this grant program per the employee’s time and effort report did not agree to the employee’s payroll amount charged to the grant as follows: • One (1) time and effort reported 10% of the employee’s total hours were charged to the grant program; however, 24.11% of total hours were charged to the grant program per the general ledger of expenditures. As a result, the time and effort reports did not accurately support the salary costs charged to the grant programs.