Recommendation: The Association should design and implement procedures to track and verify employees’ time worked on Federal grant programs along with documented reviews and approvals.
Views of Responsible Officials and Planned Corrective Actions:
NACDD has created an FTE allocation chart for allocating set payroll costs for each time period based on estimated time and effort functions of the employee for each grant and for our unrestricted core funding. NACDD also currently uses an online timecard system, Prime Pay Swipe clock for time keeping and payroll functions. We have already added project labels for all grants and sub-awardee grants in the system’s time keeping section and have trained staff on how to properly record their time for each grant they are working on daily. At the end of each semi-monthly pay period, staff must approve their timecards, and then the Operations Director reviews each of them and signs off on staff timecards (with the Executive Director signing off on the Operations Director’s.) The Operations Director has access to staff calendars, including scheduled meetings and other requirements for each grant. Twice a fiscal year, leadership will review grant hours actually logged with employees and decide if the current estimates of time and effort are accurate or need adjusting. If adjustments are needed, set payroll costs based on FTE allocation will be updated with our accountants.