Finding Text
Criteria: In accordance with 2 CFR 200.430, charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. Budget estimates alone do not qualify as support for charges to Federal awards.
Condition: Salary and wages were charged based on budget estimates. UPS-AIDS does not have a system in place to corroborate the budgeted hours were the actual hours worked by allocated staff.
Cause: The salaries and wages are not charged based on actual work performed.
Effect: Unique-AIDS is not in compliance with 2 CFR 200.430.
Questioned Costs: Undeterminable.
Context: A random sampling of the federal expenditures.
Repeat Finding: This finding was not corrected. See finding Item 2023-003 in the prior year findings.
Recommendation: We recommend that Unique – AIDS establish a system to determine and document the time spent and amount charged to their programs.