Finding 2024‐002 ‐ Allowable Costs and Activities Payroll Documentation Management response. Management acknowledges the need for the grant file to clearly demonstrate the basis for payroll allocations and the final amount charged to and paid from the federal award. The corrective action focuses on the completeness and traceability of payroll and time‐and‐effort support; it is not an admission that the underlying services were not performed or that the costs were otherwise unallowable. Corrective action already implemented / being implemented. The Foundation is implementing the federal grant tracking, payroll allocation, time‐and‐effort support, and grant reimbursement documentation procedures contained in the Foundation Financial & Procurement Manual. The control framework includes: Maintaining grant‐specific accounting records that identify payroll costs, related fringe benefits, and other amounts charged to each federal award. Retaining payroll registers, time‐and‐effort or other personnel activity records, allocation calculations, and evidence of the work performed for the applicable period. Preparing a reconciliation that traces the approved allocation methodology from payroll records to the general ledger, the grant reimbursement request, and the amount ultimately charged to the award. Requiring documented management review of the allocation and reimbursement support before submission or posting, with corrections retained as part of the grant file. Retaining payroll and grant reimbursement support in accordance with applicable federal and organizational record‐retention requirements.