Finding 514527 (2024-001)

Federal Award Finding 2024-001 US Department of Justice Crime Victims Assistance AL No. 16.575 Pass-Through Grantor New Hampshire Coalition Against Domestic and Sexual Violence Questioned costs – $0 Criteria – 2 CFR section 200.430 requires that charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. The records should be supported by a system of internal control which provides reasonable assurance that the charges are accurate, allowable and properly allocated. Condition – Our testing included sampling 40 timesheets and verifying that the time booked to the grants was properly supported by the approved time sheets. In 5 instances the actual amount charged to the grants deviated from the amount deemed chargeable to the grant per the time sheet. The actual time allocated to the grants was concluded as allowable thus there are no questioned costs. The sample was not intended to be, and was not, a statistically valid sample. Cause – The cause of the discrepancies is due to reallocating time after the timesheets are completed or the use of an incorrect timesheet. Effects or Potential Effects – The effect or potential effect is the lack of proper documentation to support that HAVEN has established a system of internal control that evidences that time charged to the grant was appropriately reviewed for accuracy and allowability. Auditor’s Recommendation – We recommend that time sheets comprehensively detail the employee’s program-related activities, which should then be accurately reflected in the grant allocations. If circumstances require re-allocation of an employee’s time the changes and the reason for the changes should be documented sufficiently to demonstrate the change was properly supported, reviewed and allowable. View of Responsible Officials – HAVEN agrees with the finding and the Office Manager will review all time sheets and document any required changes to support the payroll charged to the grants.