Finding Text
Finding: 2024-002 Monthly Time/Activity Reports not Maintained for Salaried Employees
Federal Program Identification: U.S. Department of Health and Human Services
Health Center Cluster
Assistance Listing No. 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 as required by federal cost principles and by the Organization’s policies.
Cause: The Organization did not follow its policy that requires salaried employees to maintain time and effort reports 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 time and effort certifications for salaried employees were not maintained. The finding appears to be a systemic issue.
Repeat Finding from Prior Year: No
Recommendation: Procedures should be established to maintain time and effort reports by all salaried employees in accordance with the Organization’s policies. 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 maintain time and effort reports that coincide with the Organization’s payroll cycle.
Contact Person: Dr. Aretha Powers, CEO
Anticipated Date of Completion: September 30, 2024