FAC Explorer

Finding 615813 (2022-002)

Significant Deficiency Repeat Finding
Requirement
BG
Questioned Costs
-
Year
2022
Accepted
2023-02-20
Audit: 37386
Organization: National Center on Institutions and Alternatives, Inc. (MD)
Auditor: Ellin and Tucker

AI Summary

  • Core Issue: Some employees failed to provide required time and effort reports for federal grants, leading to potential inaccuracies in payroll allocations.
  • Impacted Requirements: All employees must accurately record hours worked and submit time sheets on a pay period basis to support payroll cost allocation.
  • Recommended Follow-Up: Implement weekly time sheet procedures with supervisory review and ensure timely reconciliation of time reports and grant billing each pay period.

Finding Text

2022-002 Employee Time sheets and Time and Effort Reporting Condition: Employees working on federal grants complete time and effort reports, on at least a monthly basis, noting the hours performed across NCIA?s federal programs. For some tested employees, a time and effort report showing hours worked could not be provided. In addition, time is billed monthly based on the monthly time and effort report, but adjustments are not always made when pay periods cross over multiple months. Criteria: All employees should record time to support the allocation on their time and effort reports, noting the hours worked across the various functions of their employment responsibilities. These reports should also be recorded on a pay period basis. Cause: NCIA did not fully enforce policies and procedures requiring employee hourly reporting. Effect: Payroll costs could be incorrectly allocated. Recommendation: NCIA should establish procedures to ensure all employees prepare weekly time sheets, noting the work performed during the week. Such time sheets should be properly reviewed and approved by supervisory staff and provided to the accounting team through NCIA?s payroll system to be used as a basis for allocating payroll costs. Additionally, time and effort reports and grant billing should be completed and reconciled each pay period.

Categories

Allowable Costs / Cost Principles Reporting

Other Findings in this Audit

  • 39353 2022-003
    Significant Deficiency Repeat
  • 39354 2022-004
    Significant Deficiency Repeat
  • 39355 2022-002
    Significant Deficiency Repeat
  • 39356 2022-002
    Significant Deficiency Repeat
  • 39357 2022-003
    Significant Deficiency Repeat
  • 39358 2022-004
    Significant Deficiency Repeat
  • 39359 2022-002
    Significant Deficiency Repeat
  • 39360 2022-003
    Significant Deficiency Repeat
  • 39361 2022-004
    Significant Deficiency Repeat
  • 39362 2022-002
    Significant Deficiency Repeat
  • 39363 2022-003
    Significant Deficiency Repeat
  • 39364 2022-004
    Significant Deficiency Repeat
  • 39365 2022-002
    Significant Deficiency Repeat
  • 39366 2022-003
    Significant Deficiency Repeat
  • 39367 2022-004
    Significant Deficiency Repeat
  • 39368 2022-002
    Significant Deficiency Repeat
  • 39369 2022-003
    Significant Deficiency Repeat
  • 39370 2022-004
    Significant Deficiency Repeat
  • 39371 2022-002
    Significant Deficiency Repeat
  • 39372 2022-003
    Significant Deficiency Repeat
  • 39373 2022-004
    Significant Deficiency Repeat
  • 39374 2022-002
    Significant Deficiency Repeat
  • 39375 2022-003
    Significant Deficiency Repeat
  • 39376 2022-004
    Significant Deficiency Repeat
  • 39377 2022-002
    Significant Deficiency Repeat
  • 39378 2022-003
    Significant Deficiency Repeat
  • 39379 2022-004
    Significant Deficiency Repeat
  • 615795 2022-003
    Significant Deficiency Repeat
  • 615796 2022-004
    Significant Deficiency Repeat
  • 615797 2022-002
    Significant Deficiency Repeat
  • 615798 2022-002
    Significant Deficiency Repeat
  • 615799 2022-003
    Significant Deficiency Repeat
  • 615800 2022-004
    Significant Deficiency Repeat
  • 615801 2022-002
    Significant Deficiency Repeat
  • 615802 2022-003
    Significant Deficiency Repeat
  • 615803 2022-004
    Significant Deficiency Repeat
  • 615804 2022-002
    Significant Deficiency Repeat
  • 615805 2022-003
    Significant Deficiency Repeat
  • 615806 2022-004
    Significant Deficiency Repeat
  • 615807 2022-002
    Significant Deficiency Repeat
  • 615808 2022-003
    Significant Deficiency Repeat
  • 615809 2022-004
    Significant Deficiency Repeat
  • 615810 2022-002
    Significant Deficiency Repeat
  • 615811 2022-003
    Significant Deficiency Repeat
  • 615812 2022-004
    Significant Deficiency Repeat
  • 615814 2022-003
    Significant Deficiency Repeat
  • 615815 2022-004
    Significant Deficiency Repeat
  • 615816 2022-002
    Significant Deficiency Repeat
  • 615817 2022-003
    Significant Deficiency Repeat
  • 615818 2022-004
    Significant Deficiency Repeat
  • 615819 2022-002
    Significant Deficiency Repeat
  • 615820 2022-003
    Significant Deficiency Repeat
  • 615821 2022-004
    Significant Deficiency Repeat

Programs in Audit

ALN Program Name Expenditures
17.270 Reintegration of Ex-Offenders $182,771
10.561 State Administrative Matching Grants for the Supplemental Nutrition Assistance Program $153,989
17.259 Wia Youth Activities $23,415
21.027 Coronavirus State and Local Fiscal Recovery Funds $19,972