Finding No. 2024-001: Activities Allowed or Unallowed and Allowable Costs/Cost Principles – Significant Deficiency
Managements Response / View of Responsible Officials:
The organization will implement the following corrective actions for FY 2025 to remediate the finding and address its cause.
• The target date for implementation is July 1, 2024. Due to the lateness of the audit, it was not possible to go back and retroactively fix this issue.
• The co-responsible parties will be Rebecca Mankin, Interim CFO and Maria Xavier-Dowski Chief Human Resources/Administrative Officer.
• The Interim CFO and CHR/AO will implement ADP’s position allocation platform which will interface with ResNav, a position control management system that will ensure proper tracking and allocation of wages to grants and other revenue sources in the new fiscal year.
• The ADP platform and the affiliated tool ResNav data, the position control report data, and the general ledger data will be maintained, monitored, and reconciled monthly to ensure the payroll and fringe data is in alignment and matches.
o This will be part of the monthly financial close process for the organization and the data will be emailed to the leaders of Finance and Human Resources for review and approval.
• The employees and supervisors will be required to review and approve their allocation of time spent on various grants on a monthly basis; this support will be available for audit purposes and maintained within Human Resources.