Finding Text
U.S. Department of Health and Human Services, Family Planning Services, ALN 93.217; Prevention and Health Promotion Administration--Refugee and Entrant Assistance State/Replacement Designee Administered Programs, ALN 93.566 Criteria Under the Uniform Guidance, time and effort records must be supported by a system of internal controls which provides reasonable assurance that charges are accurate, allowable and allocable and incorporated in the official records. Condition and Context Time charges to federal awards are based upon estimates established by CCI through the grant budgeting process. There is no evidence that salaries charged to the federal programs were subsequently reviewed by program managers for propriety and adjusted as deemed necessary. Cause Significant turnover within the organization within the Finance and Grants Departments. Effect Federal awards may be overcharged or undercharged. Questioned Cost Unknown. Repeat Finding No. Recommendation We recommend that management adhere to its policy requiring the Finance and Grants Manager to meet after each pay period to review the time and labor charges to federal awards, noting any changes that need to be made. We also recommend that this meeting, review and any amendments made be documented and evidenced by signatures or initials of the employees involved in the process and the date the meeting occurred. Views of Responsible Officials and Planned Corrective Action See corrective action plan.