Finding Text
Finding: 2023-002 Monthly time/activity reports not maintained for salaried employees
Federal Program Identification: U.S. Department of Health and Human Services
Health Center Cluster
CFDA 93.224 & 93.527
Criteria: Uniform Guidance Compliance Supplement, Grant Policy Statements, 45 CFR, 75.430
Condition: Time/activity reports (time sheets) are not maintained for salaried employees
Cause: The Organization’s policy does not require salaried employees to certify time and efforts that coincide with the Organization’s payroll cycle (at least on a monthly basis).
Effect: Failure to comply with federal requirements regarding personnel cost and time and effort could result in a reduction of grant funds.
Questioned Costs: None
Context/Sampling: A test of payroll disbursements revealed that monthly time and effort certifications for salaried employees were not maintained. The finding appears to be a systemic issue.
Recommendation: Procedures should be established to maintain time and effort certifications by all salaried employees. It is recommended that time and effort certifications be prepared no less than on a monthly basis and coincide with the Organization’s payroll cycle.
Views of Responsible Officials: Procedures will be established to ensure that salaried employees certify time and effort that coincides with the Organization’s payroll cycle.
Contact Person: Jennifer Dittes, CEO
Anticipated Date of Completion: May 31, 2024