Finding Text
Federal Award Finding 2022-004 US Department of Justice Crime Victims Assistance AL No. 16.575 Pass-Through Grantor New Hampshire Coalition Against Domestic and Sexual Violence Questioned costs ? $0 Criteria ? The time sheets are developed based on a preliminary understanding of the grant budgets and not updated. The time sheets combined with the job description provide support for the allocation of time to the grants, but it is not clear and concise. Condition ? Time sheets are detailed out by program but not by grant thus it is not straightforward to ensure that the amounts charged to the grant were allowable. Our testing included obtaining 40 time sheets and agreeing the time allocated to the grants per the approved timesheets. In 13 instances the amount charged to the grant did not agree to the time sheet. The time allocated to the grants was researched and concluded as allowable thus there are no questioned costs. The sample was not intended to be, and was not, a statistically valid sample. Cause ? Ineffective time sheet design Effects or Potential Effects ? Determining whether a charge of payroll is allowable under the grant is difficult. Auditor?s Recommendation ? We recommend that time sheets support the time allocated to the grant and that a second review be performed and documented for allowable charges to the grants. View of Responsible Officials ? HAVEN agrees with the finding and the Office Manager will review all time sheets and document any required changes to support the payroll charged to the grants.