Finding Text
Criteria: The Center for Women and Families, Inc. is required to maintain accurate and adequate documentation to support the reimbursements requested under cost reimbursement grants to ensure compliance with federal regulations and to maintain accountability and support allowability of use of federal funds. Statement of Condition: There was lack of documentation for staff time that was allocated to specific grants. In several instances, Time Detail Reports and Time Effort Reporting reports from the payroll system were not able to be located or the reports did not support the time allocated to a specific grant. Manual changes were also noted on some of the reports indicating that the employee did not accurately report their time originally. For all instances noted in our sample of 66 transactions, 12 had wages allocated to the grants in amounts less than what was documented. Cause of Condition: There was significant turnover in the finance department causing miscommunication and lack of procedures in maintaining proper documentation of time records to support the reports filed for reimbursement. Also, there was lack of staff training on the proper procedure and purpose of accurate reporting of time. Effect of Condition: The effect is that the compliance requirement to maintain documentation to support the payroll costs allocated to the grants was not met. However, none of the costs were unallowable under the grants. Recommendation: The Center for Women and Families, Inc. should implement processes and procedures and provide staff training in order to properly record time spent on program related grants and that time records should be maintained in manner to provide the requested support for any billings in a timely manner. Views of Responsible Officials: Management understands and accepts the recommendation as outlined in the Corrective Action Plan.