FAC Explorer

Finding 59319 (2022-003)

Significant Deficiency
Requirement
B
Questioned Costs
-
Year
2022
Accepted
2022-11-02
Audit: 50356
Organization: Arizona Theatre Company (AZ)
Auditor: Beachfleischman PLLC

AI Summary

  • Core Issue: Incomplete or missing time sheets for exempt employees affect the accuracy of charges to Federal awards.
  • Impacted Requirements: Federal regulations require that charges be based on accurate records of work performed.
  • Recommended Follow-Up: Implement procedures to ensure all employees submit completed and approved time sheets.

Finding Text

As discussed at Finding 2022-001, charges to Federal awards must be based on records that accurately reflect the work performed. We found instances where no time sheets or only partial time sheets were provided for exempt employees. Procedures should be implemented that require all employees to have completed and approved time sheets.

Corrective Action Plan

The Organization agrees with the finding, and will allocate staff resources to document time sheets related to compliance with Federal funding regulations as needed in the future.

Categories

No categories assigned yet.

Other Findings in this Audit

  • 59320 2022-004
    Significant Deficiency
  • 59321 2022-005
    Significant Deficiency
  • 635761 2022-003
    Significant Deficiency
  • 635762 2022-004
    Significant Deficiency
  • 635763 2022-005
    Significant Deficiency

Programs in Audit

ALN Program Name Expenditures
59.075 Shuttered Venue Operators Grant Program $2.21M