Finding Text
Condition: In our testing of personnel costs charged to the grant, we identified the following control deficiency related to employment agreements. Signed employment agreements were not provided for two (2) employees. We were provided emails that documented the paid rate. The pay rate for one (1) did not agree to the employment agreement. Criteria: Under 200.403 costs charged to federal awards must be adequately supported with documentation. Cause: The Organization is not consistently following its processes for establishing employee agreements for all its employees. Effect: The use of employment agreements lessens the risk of miscommunications about roles and responsibilities. Context: We reviewed the payroll costs for eight employees whose payroll costs were charged to the grant during the year. Questioned Costs: $0. Recommendation: We recommend the Organization establish signed employment agreements with each employee.