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Finding 2022-009 Federal Assistance Listing Number: 16.560 Federal Agency: U.S. Department of Justice Program Name: National Institute of Justice Research, Evaluation, and Development Project Grants Type(s) of Compliance Requirements: Allowable Costs Type of Finding: Internal Control over Compliance ? Significant Deficiency; Noncompliance Criteria: Under the allowable costs standards, expenditures charged to federal awards should be in accordance with the terms and conditions of the federal award and should be properly supported by documentation. Condition: The Foundation was unable to provide documentation to support payroll costs charged to two separate grants for two employees for selected pay periods. Cause: The two employees left the Foundation during 2022 and did not complete and submit timesheets for the selected pay periods. Effect: The Foundation charged payroll costs to the two grants for the selected pay periods based on approved budget allocations and approved hourly rates. Context: 3 sample selections ($2,151) out of a sample of 40 items selected from a population of 373 items. Recommendation: We recommend that the Foundation develop and implement procedures to ensure that federal grants and contracts are charged based on expenditures incurred and that all expenditures have proper support and documentation. View of Responsible Officials: See corrective action plan on page 38.