Finding Text
During our testing of compliance with the terms and conditions of the federal award, we noted that the Organization did not identify or monitor the requirement that the Project Director devote 50% level of effort to the project. The Project Director performed activities related to the federal program; however, the associated time was reported through administrative activities rather than recorded directly to the award. As a result, the Organization's time-and-effort and accounting records did not demonstrate compliance with the 50% level-of-effort requirement during the applicable period. The Organization identified the requirement in January 2026 and began reviewing the Project Director's activities and related personnel costs to determine the appropriate allocation and whether additional corrective action is necessary.