Finding 526685 (2024-001)

2024-001 Employee Timesheets and Personnel Costs Reporting Condition: A written timekeeping policy was not consistently followed in tracking employee time and effort spent on federal grant programs. Criteria: The method used to track employee time and effort should be documented in a written timekeeping policy. Cause: SARC did not fully enforce policies and procedures related to timekeeping. Effect: Personnel costs could be incorrectly allocated. Recommendation: SARC should consistently enforce written procedures to track employee time and effort spent on federal grant programs to ensure all personnel costs are being properly allocated to the appropriate funding source.