Finding Text
2024-005 Promoting Safe and Stable Families, Assistance Listing No. 93.556
Criteria: 2 CFR 200.430(g)(1) states, “Charges to Federal awards for salaries and wages must be based on records that accurately reflect the work performed. These records must: (i) Be supported by a system of internal control that provides reasonable assurance that the charges are accurate, allowable, and properly allocated…”
Condition: Out of forty payroll transactions tested, we noted two instances where hourly employees did not have their timecard approved by their supervisor. We consider this condition to be an instance of noncompliance relating to the Allowable Costs/Cost Principles compliance requirement. Statistical sampling was not used in making sample selections.
Cause and effect: Without proper review of hours worked, there may be portions of pay charged to a federal award where the employee did not work or did not work on the program for the related federal award.
Questioned Costs: $2,159
Recommendation: We recommend that The Baby Fold reviews their policies and procedures to ensure all hourly employees have their timecards reviewed and approved by individuals who work closely with the individual and would be aware of the hours worked.
Views of Responsible Officials: Management agrees with this Single Audit Finding and response is included in the Corrective Action Plan.