Finding Text
Condition: Cost allocations for salaries and related expenses allocated across program activities, including federal award programs, are not supported by employee timesheets or other similar documentation. Criteria: Internal controls should be in place that provide reasonable assurance that cost allocations accurately represent the correct allocation of employee related costs based on the time spent by applicable employees. Cause: In Juny to November 2021, there were no procedures in place that require timesheets or other time tracking for individuals who are spending time on federal program activities. Effect: Because timesheets are not required, it is possible that an employee's time may be inappropriately allocated amongst funcational activities, including federal award programs. Questioned Costs: None noted. Recommendation: Proedures should be implemented requiring the completion of timesheets for all employees. Views of Responsible Officials and Planned Corrective Actions: As of November 2021, the Organization has implemented timesheet reporting and will require the submission of timesheets for its employees and make applicable necessary adjustments to ensure the payroll cost allocation is reflective of submitted timesheets.