Finding Text
Finding 2024-002 Salary Allocations Federal Agencies: U.S. Agency for International Development Federal Programs: Foreign Assistance for Programs Overseas Assistance Listing Numbers: 98.001 Pass-through Entity: None Award Identification Number and Year: 720-523-18-CA-00006, 720-486-23-LA-00001 Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations (CFR) Part 200, paragraph 430 “Compensation – personal services” requires that charges to Federal awards for Salaries and Wages must be based on records that accurately reflect the work performed, and that these records must be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated. Additionally, these records must comply with established accounting policies and practices of the non-Federal entity. Condition: We noted 3 instances where the allocation per the timesheet did not match the program and supporting service allocation within the general ledger. Cause: There were errors in the posting to the general ledger. Effect or Potential Effect: Allocation errors could result in inadvertently mischarging salaries and wages to its various programs. Questioned Costs: $614 Context: Our audit work in this area consisted of a random sample selection of payroll periods and employees. We consider our sample to be representative of the population, and thus, is a statistically valid sample. Identification as a Repeat Finding, if Applicable: Not applicable Recommendation: We recommend that ICFJ review its payroll process to ensure that the allocations ultimately entered within the general ledger agree to the time charged per timesheets.