Finding Text
Criteria: In accordance with Section 200.430 of the Uniform Guidance, charges for personnel expenses using
federal awards must be supported by a system of internal control that provides reasonable assurance that
charges are accurate, allowable and properly allocated.
Condition: During review of personnel expenses, we noted that 14 out of 40 sampled personnel costs did
not recalculate based on the employee’s pay rate and hours spent on the grant per timesheet. Further, we
noted that 7 of 40 employee timesheets were not approved by supervisor and/or timesheet not signed by
employee.
Cause: The Organization experienced turnover in accounting management at the end of 2020 and
throughout 2021. The interim management did not ensure personnel costs charged to grant were supported
by timesheets. Further, the interim management did not and would not have had time to implement the
corrective action plan as the prior audit was completed in September 2022.
Effect: The Organization’s reporting of grant time and effort is not fully documented, in accordance with
the Uniform Guidance requirements.
Questioned costs: $2,438.05.
Recommendation: RFRs should be reviewed in detail to ensure personnel expenses are supported by
timesheets.