Finding Text
Criteria:
• • §2 CFR 200.430 (i) Standards for Documentation of Personnel Expenses, establishes that “(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;”
• • The Human Resources manuals that establish the hire procedures for the employee’s Authority, in its article 6.2 Job Description, establishes that the Authority shall prepare and keep up to date, for each authorized position in the career service, a clear and precise description of the essential and marginal duties and responsibilities, degree of authority, responsibility and supervision assigned to it.
Condition:
Four (4) employees, out of a sample of fifteen (15) files examined, had no job descriptions.
Cause:
The Program did not follow up the established procedures for hiring of personnel.
Effects:
Condition may result in noncompliance with the requirements of record retention and with internal controls as in place for COR3.
Questioned Costs:
None
Recommendation:
We recommended management to monitor the implementation of procedures in place to maintain updated employee’s personal file.