Finding Text
2022-002: PAYROLL ALLOCATION Condition: The Organization did not correctly allocate salary expenses to the major program. Criteria: The Organization should carefully review timesheets and payroll journal entries to ensure that salaries are properly allocated. Cause: The Organization did not correctly allocate employee hours according to the timesheets. Effect: Salary expenses were not properly claimed on the correct grant. Questioned Costs: N/A Perspective Information: This issue is not considered to be prevalent as no other issues were noted in the items tested. Identification of Repeat Findings: N/A Context: A sample of 42 payroll allocations was selected from a possible 259 payroll allocations. The test found that one was not properly allocated to the applicable grant. Recommendation: The Organization should ensure that it has properly allocated salaries charged to grants. View of Responsible Officials and Planned Corrective Action: We?ve added an additional step to the detailed time report from APS that will verify the hours documented on the timesheets.