Finding Text
Condition - During the testing of 4 of 12 monthly salary and wage charges, totaling $300,054, we noted that the Organization did not perform a periodic after-the-fact review of the salaries and wages charged to the Federal award based on budget estimates.
Cause - The Organization did not have a control in place to ensure that after-the-fact reviews were performed on salaries and wages that were charged to the Federal award based on budget estimates.
Effect or Potential Effect - As a result, the Organization could have charged salary and wage costs to the grant that did not accurately reflect the total activity for the employees compensated.
Questioned Costs - None
Context - The total population for the activities allowed/cost principle testing is each monthly allocation of salary and wages to the Federal award. The conditions outlined above are based on our testing of the Organization's allowable costs/cost principles of the major program using a statistically valid sample. The nature of this finding is detailed in the condition section above.