Finding 2024-002, Timesheet – Timekeeping (Assistance Listing 16.575 and 93.696)
Persons Responsible: Irene Math, Chief Financial Officer, Jessica Schneibolk Controller
Comment:
Per 2 CFR § 200.430 requires that the distribution of salary and wages charged to federal awards be based on actual employee activity as reflected in personnel activity reports (timesheets), prepared after-the-fact, and includes the total activity for which employees were compensated.
Response:
In January 2025, WJCS implemented an automated time and attendance system for staff to track time which integrates with the payroll and financial systems to ensure appropriate allocations to Federal awards. Prior to implementation of the new system weekly manual timesheets were used to track staff time and attendance on Federal contracts. However, these manual timesheets were not integrated into a standard agency-wide payroll processing system. The new system enhancements to payroll tracking will allow WJCS to completely and accurately allocate payroll costs to grants with fewer mechanical steps which increase the risk of miscalculations.
Estimated Completion Date:
The agency-wide time and attendance system was implemented in January 2025.