Finding Text
Condition – Although the Organization incurred allowable costs under these federal awards, adequate documentation supporting the allocation of payroll costs was not maintained. Instead of relying on time and attendance records to substantiate actual time spent on each program, management estimated the amounts charged to federal awards. Criteria – Documentation of actual time and effort devoted to each federal program is required to comply with the provisions of federal grant agreements and to support the accuracy of payroll charges. Effect – Payroll expenditures reported throughout the fiscal year may be inaccurate. *This is a repeated finding from the prior year. The prior year finding number was 2022-001. Recommendation – We recommend that the accounting department implement controls and procedures requiring staff to submit time and attendance records that clearly identify the federal programs to which their time incurred relates. Management's Response - See management's corrective action plan on page 14-15.