Answer: Payroll costs for federal awards lacked proper documentation.
Trend: Management failed to keep necessary time and effort records for staff.
List: Follow up by ensuring time and effort documentation is maintained for all staff charged to the program.
Finding Text
Criteria:Chargestofederalawardsforpersonalservicesmustbesupportedbydocumentationreflectingactualwork performed (2 CFR 200.430). Condition: Payroll costs charged to the program were not supported by adequate time and effort documentation. Cause: Management did not maintain time and effort records for staff paid from the program. Effect: Payroll charges to the program could not be fully supported.
Corrective Action Plan
Managementconcurswiththefindingandwillrequirestaffwhosepayrollischargedtotheprogramtocompletecontemporaneoustimeandeffortrecords,reviewed and approved by a supervisor before each payroll charge is submitted for reimbursement.