Finding Text
Major Federal Program: 14.231- Emergency Solutions Grant Program Compliance Requirements: Allowable Activities and Allowable Costs and Cost Principles Criteria: Payroll expenses charged to federal grants should be reviewed by someone other than the person calculating the allocation of payroll costs. Condition: ( ) Compliance Finding (X) Significant Deficiency ( ) Material Weakness Cause: The CFO is the preparer of the payroll allocation, and the approver of the request for reimbursements. Effect and Questioned Costs: Payroll charged to the grant could be over or under stated. Questioned costs are indeterminable. Recommendation: We recommend that a person outside of the CFO review and approve the payroll charges allocated to the grant prior to the CFO submitting the request for reimbursements. View of Responsible Officials: See Corrective Action Plan