Finding Text
We identified the following Other Matter related to internal controls over federal awards: 2022-002 Documentation of Timesheet Review Federal Program: HIV Emergency Relief Project Grants CFDA Number: 93.914 Federal Agency: U.S. Department of Health and Human Services Year: 2022 Questioned Costs: $0 Criteria: 2 CFR 200.430, Compensation ? personal services, states, in part: ?(i) Standards for Documentation of Personnel Expenses (1) Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable, and properly allocated;? Condition We reviewed a sample of employee timesheets and approvals were not documented either by paper or system electronic approvals. Recommendation We recommend the Center review timesheets and document timesheet review either by documenting it in paper or by system electronic approvals.