Finding 351 (2021-004)

2021-004 Refugee and Entrant Assistance State/Replacement Designee Administered Programs (Assistance Listing Number 93.566) Criteria: 2 CFR Part 200, Section 430, (i)(1)(vii) states that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed and those records must support the distribution of the employee’s salary or wages among specific activities which are allocated using different allocation bases; or an unallowable activity and a direct or indirect cost activity. Condition: There is inadequate documentation to support salaries and wages charged to the grant. Salaries charged to the grant in the amount of $12,709 did not have documentation that verified that the grant could be charged. Effect: These costs not substantiated by proper records may be disallowed. Population and Sample Size: The entire population was reviewed. Our testing combined with a monitoring report from the pass-through agency determined this amount. Recommendation: Implement and enforce a policy that employees must complete adequate time sheets that list duties and grant that should be charged for time. Response: We agree with the findings and plan to implement steps to remedy the issue.