Finding Text
Assistance Listing Number(s): 93.575
Name of Federal Program or Cluster: CCDF Cluster
Name of Federal Agency: Department of Health and Human Services
Name of Pass-through Entity: Minnesota Department of Human Services
Award Period: 7/1/2020-6/30/2024 and 7/1/2024-6/30/2026
Criteria or Specific Requirement: Title 2 U.S. Code of Federal Regulations (CFR) section 200.303 requires non-federal entities to establish and maintain effective internal control over federal awards that provides reasonable assurance that the non-federal entity is managing the federal awards in compliance with the federal statutes, regulations, and terms and conditions of the federal award.
Condition: The Registry, Inc. did not obtain support from the employee for time and effort used as the basis for allocating personnel costs to federal awards.
Cause: The Registry, Inc. did not properly design policies and procedures to ensure time and effort reporting is maintained by employees, adequately and contemporaneously documented, and reviewed by supervisors or managers.
Effect or Potential Effect: Costs not supported by adequate documentation could be disallowed.
Repeat Finding: No.
Recommendation: The Registry, Inc. should obtain time and effort documentation that supports the distribution of the employee's salary or wages among specific activities. The Registry, Inc. should design and implement written policies and procedures for personnel to document time spent on grant activities for every pay period, or monthly at a minimum.
Views of Responsible Officials: The Registry, Inc. will implement written policies and procedures for personnel to document time spent on grant activities.